E-Invoicing in Japan: Qualified Invoice Rules and NTA Status (2026)

Japan has no compulsory national e-invoicing mandate. Since 1 October 2023, the National Tax Agency (NTA) has administered the Qualified Invoice Method for Japanese Consumption Tax (JCT).  It sets what a tax-compliant invoice must contain. It does not set a government format or a clearance platform. Electronic issuance and JP PINT adoption remain voluntary.

The Digital Agency, as Japan's Peppol Authority, manages JP PINT. This is a structured format built on Peppol PINT, adapted to local requirements.  The Digital Agency recommends Peppol for electronic exchange, but I found no source that makes it a requirement for all businesses. 

Latest News

The Digital Agency released JP PINT version 1.1.3 on 8 June 2026. Its 23 October 2026 page refresh concerned the Peppol Certified Service Provider list and global initiatives, not a new specification release.

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What Is E-Invoicing in Japan?

Japan has no single “e-invoice”. The term covers two separate things: a tax document that decides who can claim consumption tax credits, and an optional digital format for exchanging invoices.

1. Qualified invoice (tax-compliant invoice)

A qualified invoice is a document that meets the content rules of the National Tax Agency (NTA). A buyer generally needs one from a registered issuer to claim the full input tax credit.

It can be issued on paper, as a PDF or as structured data, so a PDF is not automatically invalid.

• A qualified invoice must show:
• The issuer’s name and registration number, which is T followed by 13 digits.
• The issue date.
• A description of the goods or services, with reduced-rate items flagged.
• The total amount split by tax rate, with the tax amount for each rate.
• The customer’s name.

2. JP PINT invoice (optional structured format)

JP PINT is Japan’s standard electronic invoice specification. It follows the Peppol PINT billing model and is managed by the Digital Agency, which acts as Japan’s Peppol Authority.

Suppliers send these invoices to buyers through Peppol service providers, which act as Access Points. The exchange is secure and standardised, and the invoice data can be processed automatically. Using JP PINT is optional.

E-Invoicing Timeline

• September 2021: The Digital Agency was established and began leading Japan's Peppol initiative. 
• 1 October 2023: The Qualified Invoice Method began. 
• 1 January 2024: Storing electronic transaction data electronically became fully mandatory under the Electronic Books Preservation Act. 
• 1 October 2026: The credit for purchases from non-qualified issuers moves to 70%, running to 30 September 2028. 

B2G E-Invoicing in Japan

Japan has no nationwide B2G e-invoicing mandate. Government bodies buy under the same consumption tax rules as other customers, and the contract or tender sets invoicing and payment terms. The Digital Agency promotes JP PINT as the structured format, but suppliers aren’t required to use it.

A supplier selling to a public body that wants the buyer to claim input credits, where relevant, uses a qualified invoice like any other taxable sale.

B2B E-Invoicing in Japan

B2B e-invoicing is not mandatory. A registered supplier issues qualified invoices so that taxable business customers can claim input tax credits, and these can be on paper, as PDFs or in structured form. Businesses may also exchange JP PINT invoices through Peppol service providers by agreement.

When a sale is refunded or discounted, the seller issues a qualified return invoice to a taxable business customer. It is not needed for refunds under ¥10,000 or for sales to consumers and tax-exempt businesses.

B2C E-Invoicing in Japan

Japan has no B2C e-invoicing mandate. Consumer-facing businesses don’t have to use fiscal devices, issue e-receipts or report sales to the tax authority in real time.

Businesses that sell to the general public can issue a qualified simplified invoice. The National Tax Agency (NTA) allows it for retail, restaurant, taxi and similar businesses that sell to an unspecified number of customers. The simplified version has fewer required entries and leaves out the customer’s name.

Exports are exempt from consumption tax when the goods are treated as an export transaction. The exporter needs customs or shipping documents proving the goods left Japan. Japan Customs sets out the rules on its export exemption page and in its FAX 5003 guide (PDF).

Imports of goods follow separate customs and consumption tax procedures. See the NTA’s consumption tax guidance and Japan Customs for the current rules.

E-Reporting and Tax Compliance

Japan has periodic reporting through consumption tax returns. Companies file an annual return within two months after the fiscal year ends, and sole proprietors file by 31 March. Businesses with a large tax bill the previous year also file interim returns, which can be yearly, quarterly or monthly, depending on that amount

Penalties for Non-Compliance

Japan has no e-invoicing penalty. The practical cost of not issuing or holding qualified invoices is losing the full input tax credit, which raises the buyer’s tax bill. Businesses not registered as qualified issuers are not obliged to issue qualified invoices.

If a business conceals or disguises facts using electronic transaction data, the heavy additional tax can rise by a further 10 percentage points. From 2027, data stored on a system that meets the NTA’s standards is excluded from this increase

Your E-Invoicing Partner

Staying compliant in Japan comes down to three things: invoices that carry the right particulars, a check that each supplier is a registered issuer, and an archive you can search on demand. Companies that choose JP PINT also need a Peppol service provider to send and receive their invoices. 

DDD Invoices connects to your existing ERP or billing software through a single API. Through it you can issue, receive, store and manage invoices, and handle corrections and credit notes in one place. Japan support is still pending, so check any setup against the latest guidance from the NTA and the Digital Agency before going live.

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FAQs

What is the status of e-invoicing in Japan?

It is not mandatory. The Qualified Invoice Method is a consumption tax system and not an electronic invoicing mandate.

Where can businesses check a supplier’s registration?

On the NTA’s public register of qualified invoice issuers. Japan has no government clearance portal for invoices.

Which format does Japan use for Peppol exchange?

JP PINT, managed by the Digital Agency. It is optional.

Who can benefit from relaxed searchability rules?

Businesses with base-period sales of ¥50 million or less.

How long must records be kept?

Generally seven years.