Japan qualified invoices
Copy for AI
Under Japan’s qualified invoice system (インボイス制度), a business registered as a qualified invoice issuer shows its registration number and the consumption tax per rate on its invoices. easySales supports Japan, and companies in Japan can sign up directly. This page sums up the rules and shows how easySales prints them. It is a general guide, not tax advice; check with your accountant or the National Tax Agency before you rely on it.
The rules
Section titled “The rules”| Topic | Rule |
|---|---|
| Rates | Consumption tax 10%, and 8% (reduced rate) for qualifying items such as food. |
| Registration | Businesses above ¥10 million of taxable sales must charge tax; registering as a qualified invoice issuer is a separate, voluntary step. |
| Registration number | A registered issuer shows “T” plus 13 digits. A business that is not registered must not print a look-alike number. |
| Contents | Per tax rate, the total and the tax. Reduced-rate items are marked. Tax is rounded once per rate on each invoice, in whole yen. |
| Foreign currency | The tax per rate is shown in yen. |
| When tax is due | On delivery; money received in advance is not taxed when it arrives. |
| Returns and corrections | A return invoice is needed, except under ¥10,000. Mistakes are corrected with a corrected invoice. |
| Bad debts | Relief only for the events the law lists, not a write-off in your books alone. |
| E-invoicing | Peppol JP PINT, voluntary. |
How easySales applies them
Section titled “How easySales applies them”- Choose Japan as the Country when you sign up. Then record your registration as a qualified invoice issuer under System settings → Tax, with its Registration number: the letter T and 13 digits, such as T1234567890123. See Company and tax.
- Choose Tax rounding under Edit company & tax: Round down, Round up or Round half up. Until a method is saved, a document that charges tax cannot be saved or issued.
- The tax choices are 10% and 8% (reduced rate). Reduced-rate lines are marked ※.
- A registered issuer’s invoice prints, per rate, the tax-exclusive total and its tax, such as 「10％対象 税抜価額 ¥80,000 消費税 ¥8,000」, and the legend 「※ 軽減税率対象品目」, with the registration number as 「登録番号 T1234567890123」.
- A foreign-currency invoice adds a yen block: 「換算レート」 and the total and tax per rate in JPY.
- A draft invoice can carry a Supply date or a supply period when the goods or services were supplied on a different day. See Create an invoice.
- A credit note serves as the return invoice and prints the same per-rate details. See Credit notes.
- Not available yet: 0% codes (exports, non-taxable sales), a deposit tax invoice (money received in advance stays on the receipt), and tax-inclusive prices.
Sources
Section titled “Sources”NTA — Reduced tax rate Q&A (PDF, Japanese) · NTA — Tax Answer No. 6303: consumption tax rates (Japanese) · NTA — Tax Answer No. 6367: bad-debt tax adjustment (Japanese)