APAC · NTA (National Tax Agency) / Digital Agency
Japan
Updated in last 30 days·Atlas data current as of
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
- 01 Oct 2023 · liveQualified Invoice System (QIS)Mandatory issuance of qualified invoices for input-tax credit eligibility.
- 01 Oct 2023 → 30 Sept 2026 · liveTransitional ITC (80%)80% input tax credit allowed for unregistered supplier invoices.
- 01 Oct 2026 → 30 Sept 2029 · liveTransitional ITC (50%)50% input tax credit for unregistered suppliers.
// Penalties
Loss of input tax credit; standard NTA penalties for tax misstatements.
// What you have to do
- Confirm which of your flows are in scopeB2B is voluntary, B2G is voluntary.
- Emit JP PINT v1.1.2 (UBL)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via Peppol 4-cornerThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Voluntary modelReporting happens after issuance, so correctness is your responsibility rather than the regulator's gate.
- Retain for 7 yearsArchive the structured original, not a rendering of it.
- Understand the exposureLoss of input tax credit; standard NTA penalties for tax misstatements.
// ERP implementation notes
// 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.