Japan
Voluntary, no mandate yet
Mandate Overview
The mandate
Japan operates the Qualified Invoice System (適格請求書等保存方式, QIS) administered by the National Tax Agency (NTA), mandatory since October 1, 2023 for any business that wants to claim consumption tax (JCT) input credit. Only Qualified Invoice Issuers (registered with the NTA) can issue qualified invoices; buyers can only deduct input JCT if they hold a qualified invoice. The format itself is technology-neutral — paper, PDF, or structured electronic invoice all qualify — but the Digital Agency and the Japan Peppol Authority (operated by the Digital Agency since 2021) actively promote the JP PINT (Peppol PINT JP) specification as the structured digital path.
Timeline
Key milestones
Japan Peppol Authority established under the Digital Agency
JP PINT (Peppol PINT Japan) specification released
Qualified Invoice System (QIS) mandatory for JCT input credit deductions
End of 80% transitional input credit allowance for non-qualified invoices
Flowie Coverage
How Flowie supports Japan
Flowie tracks Japan regulatory developments and supports JP PINT generation via Peppol; native qualified-invoice issuance with NTA registration handling is on the roadmap.
FAQ
Common questions
Is e-invoicing mandatory in Japan?
What format is used?
Ready for Japan?
Flowie keeps you compliant, automatically.