E-Invoicing In Japan
The Japanese Consumption Tax Law (JCT) will be effective from 1 October 2021
The National Tax Agency (国税庁, Kokuzei-chō, NTA)
The Japanese Digital Agency
e-Invoice Promotion Association (EIPA)
PEPPOL BIS 3.0
The Japanese government introduced a new invoicing system called the “tax-qualified invoice method”. This method will be required for Japanese Consumption Tax (JCT) payers to preserve tax-qualified invoices issued by registered suppliers for tax credits. The Japanese Digital Agency became the Peppol Authority in 2021. The “Peppol ”network is an architecture called ‘’the four-corner model’’. An e-Invoice is sent from the supplier to the receiver via the access point. e-Invoice Promotion Association (EIPA) aims to enable operators to use software that supports electronic invoices in fall 2022 and “Eligible Invoice Storage System” (e-Invoice system) will be available in October 2023.
VAT returns must be filed to the local tax office (Zeimusho), by online (e-Tax) or mail and file as an individual basis in Japan otherwise are not permitted.