JAPAN
E-INVOICING
Latest update May 24th, 2024
On this page, you can learn more about e-Invoicing in Japan
Delve into the compliance standards, unravel the e-Invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current e-Invoicing and e-Reporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
Qualified invoice system is mandatory for B2G and B2B transactions: the new system replaces the old one, making mandatory Qualified Invoices for JTC taxpayers
Adoption timeline
- October 2023: Qualified Invoices for all businesses who wish to claim JCT. The mandate requires all businesses that issue and receive invoices to adapt their systems and processes to comply with the new requirements.
- January 2024: E-archiving becomes mandatory for electronic trading information
Model
INTEROPERABILITY MODEL – Peppol Network
(encouraged by the governament)
Format
PEPPOL BIS Standard Invoice JP PINT (encouraged by the governament)
Archiving
Invoices must be stored for 10 years
Fonti esterne:
- NTA – Japanese National Tax Agency [link]
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