Japan
JPJapan's Qualified Invoice System governs consumption tax input credits on paper or electronic invoices, while the Digital Agency's JP PINT specifications offer a voluntary Peppol format that can carry qualified invoices.
Guide reviewed .
Invoicing and electronic documents
Qualified Invoice System (適格請求書等保存方式)
The National Tax Agency's qualified invoice-based method for consumption tax input credits. Only registered qualified invoice issuers can issue qualified invoices; issuers and registration numbers are published on the NTA announcement site.
Qualified invoice with prescribed particulars and a registration number (T plus 13 digits) · Official source: National Tax Agency · Japan Invoice System instructions (revised April 2026)
JP PINT
The Digital Agency's Peppol specifications for Japan. Standard Invoice JP PINT corresponds to qualified invoices, JP BIS Self Billing Invoice to purchase statements, and a third specification covers businesses that are not tax-registered.
Peppol PINT, version 1.1.3 (updated 8 June 2026) · Official source: Digital Agency · JP PINT specifications
Peppol network
The Digital Agency, established in September 2021, is the Japan Peppol Authority and sets requirements for certified service providers, with tracks for Japan-based and international providers.
JP PINT · Official source: OpenPeppol · Japan country profile
In Japan the tax rules decide what an invoice must contain, not how it travels. A JP PINT invoice can satisfy the qualified invoice particulars, but the buyer still needs compliant ledgers and electronic storage to claim the input credit; see the Digital Agency FAQ.
Before sending, check that the supplier is a registered qualified invoice issuer and that the buyer can receive JP PINT. Businesses that are not tax-registered, including some international suppliers, use the separate JP Non-tax Invoice specification.
Legal guide
Consumption tax · qualified invoices
In force since 1 October 2023To claim input credits, buyers must in principle keep a ledger and qualified invoices from registered issuers. A registered issuer must issue a qualified invoice when a taxable business asks for one, and keep a copy. Simplified qualified invoices are allowed for retail, restaurants, taxis and similar sales to many unspecified customers.
Official source: National Tax Agency · Japan Invoice System instructions (revised April 2026)Consumption tax · transitional measures
Phasing out to 30 September 2031Purchases from unregistered suppliers qualify for a declining share of the input credit, namely 80% to 30 September 2026, 70% to 30 September 2028, 50% to 30 September 2030 and 30% to 30 September 2031. Businesses with taxable sales of ¥100 million or less in the reference period (or ¥50 million or less in a specified period) may claim purchases under ¥10,000 with a ledger only until 30 September 2029.
Official source: National Tax Agency · Japan Invoice System instructions (revised April 2026)B2B and B2G · electronic invoices
No e-invoicing obligation found in the sources reviewedThe Digital Agency states that using JP PINT is not mandatory, nor is providing or receiving electronic invoices. Exchanging JP PINT data does not on its own meet input credit requirements; the data must also be stored in line with the Electronic Recordkeeping Act.
Official source: Digital Agency · JP PINT FAQ (overview)
Timeline
-
JP PINT specifications first published
The Digital Agency first posted the Japanese Peppol invoice specifications.
Official source: Digital Agency · JP PINT specifications -
Qualified Invoice System starts
The qualified invoice-based method takes effect for consumption tax input credits.
Official source: National Tax Agency · Japan Invoice System instructions (revised April 2026) -
Transitional credit falls to 70%
The deductible share for purchases from unregistered suppliers drops from 80% to 70% until 30 September 2028.
Official source: National Tax Agency · Japan Invoice System instructions (revised April 2026) - Upcoming at review
Transitional measure ends (scheduled)
Last day on which a 30% share of input credit applies to purchases from unregistered suppliers.
Official source: National Tax Agency · Japan Invoice System instructions (revised April 2026)
Peppol in Japan
- Directory participants
- 10,391
- Document families
- 6
Peppol Authority: Digital Agency, Government of Japan.
10 certified service providers based in Japan.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 10,350 participants
- 15 participants
- ApplicationResponse12 participants
- 10 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
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| 12 |
Registration dates in the current Directory snapshot.