APAC · NTA (National Tax Agency) / Digital Agency
Japan
Qualified Invoice System (QIS) live 1 Oct 2023 — paper-or-electronic. JP PINT is the recommended e-invoice format. Transitional input-tax credit period from non-registered suppliers ends 30 Sept 2026.
// Phased rollout
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01 Oct 2023 · liveQualified Invoice System (QIS)Mandatory issuance of qualified invoices for input-tax credit eligibility.
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01 Oct 2023 → 30 Sept 2026 · liveTransitional ITC (80%)80% input tax credit allowed for unregistered supplier invoices.
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01 Oct 2026 → 30 Sept 2029 · upcomingTransitional ITC (50%)50% input tax credit for unregistered suppliers.
// Penalties
Loss of input tax credit; standard NTA penalties for tax misstatements.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Japan: JP PINT via SAP Peppol Exchange Service.
// Frequently asked questions
When does Japan e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The Japan mandate is administered by NTA (National Tax Agency) / Digital Agency.
What schema does Japan use for e-invoicing?
Japan uses JP PINT v1.1.2 (UBL). Transmission: Peppol 4-corner.
Which ERPs support Japan e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for Japan e-invoices?
7 years from end of tax period.