Invoice Requirements for Japan (Cross-Border)

Japan's Qualified Invoice System (since October 2023) lets buyers reclaim Consumption Tax only from registered issuers quoting their registration number; standard JCT is 10%. E-invoicing via Peppol JP PINT is encouraged but not mandatory.

E-invoicing: Not mandatory Consumption Tax 10% Complexity: Medium

Since 1 October 2023 Japan has operated the Qualified Invoice System for Japanese Consumption Tax (JCT). A buyer can claim input-tax credit only when it holds a qualified invoice from a registered issuer, so the invoice must show the issuer's registration number (a 'T' followed by 13 digits) and break amounts down by tax rate — JCT is 10% standard with an 8% reduced rate on food and some items. There is no clearance mandate: invoices need not be electronic, though structured e-invoicing is promoted through the Peppol JP PINT standard via accredited access points. A transitional measure lets buyers claim a partial credit on purchases from non-registered suppliers (80% to September 2026, then 50% to 2029). Keep invoices for 7 years.

Generate a Japan invoice

What a compliant invoice issued in Japan must include

At minimum, an invoice issued in Japan should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Registration number Tax rate breakdown Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Not mandatory
E-invoicing model
Post-audit
Platform
Peppol (JP PINT) — optional
Format
JP PINT (Peppol BIS)
Tax system
Consumption Tax
Standard rate
10%
Tax ID
Qualified invoice issuer registration number
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
JA
Local currency required
No
Keep records for
7 years
Customs invoice (goods)
Yes
Complexity
Medium
SWIFT/BIC codes & payment requirements for Japan Banks, correspondent data and local payment rules for Japan.

Example: an invoice issued in Japan

Example: an invoice issued in Japan — Qualified invoice issuer registration number, Consumption Tax 10%
Illustrative invoice issued by a seller in Japan, showing the local tax-ID label, the Consumption Tax 10% line and the fields local rules require. Schematic — not a real invoice.

Create a compliant Japan invoice in minutes

Skip the rulebook. Our generator applies these requirements automatically — the right fields, tax-ID labels, language and format for the destination country.

Open the invoice generator Browse other countries

Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.