How to invoice in Japan
To let your customer claim a full consumption-tax input credit, you must be a registered Qualified Invoice Issuer and show your T-number on the invoice. A compliant qualified invoice also needs the supply date, a description of the goods or services, the customer's name, and the taxable amount and consumption tax shown separately for each rate (10% standard and 8% reduced). Invoices may be issued on paper or electronically.
| Japan at a glance | Detail |
|---|---|
| Currency | JPY (JP¥) |
| Standard Consumption Tax | 10% |
| Tax ID | Registration Number (T-number) |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Not mandated |
Tax ID format: The letter T followed by 13 digits, e.g. T1234567890123. For companies this is your 13-digit Corporate Number prefixed with "T"; sole proprietors receive a separately assigned number..
What Japanese invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and Registration Number (T-number)
- The client's name and address (and their Registration Number (T-number) where the local rules require it)
- A clear description and quantity for each line
- The net amount per Consumption Tax rate, the rate(s) applied and the Consumption Tax amount
- The total payable, in JPY
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Qualified Invoice Issuer registration number (T + 13 digits)
- Taxable amount and consumption tax subtotaled separately for the 10% and 8% rates
- Bank transfer details (bank, branch, account type and number)
Consumption Tax notes
Invoice Forever offers ready-made Japanese Consumption Tax notes such as:
- Issued as a Qualified Invoice under Japan's Consumption Tax Act; consumption tax is shown separately by rate (10% standard / 8% reduced).
- Export transaction, zero-rated (consumption-tax exempt) under the Consumption Tax Act.
- Cross-border B2B digital services, Japanese consumption tax accounted for by the recipient under the reverse-charge mechanism.
E-invoicing in Japan
Electronic invoicing is voluntary in Japan; there is no B2B or B2G mandate as of September 2026. Since 1 October 2023 the Qualified Invoice System (Invoice Seido) has governed consumption-tax input credits, and qualified invoices may be issued on paper or electronically. Japan's Digital Agency (the national Peppol Authority) and the E-Invoice Promotion Association (EIPA) promote voluntary structured e-invoicing over the Peppol network using the JP PINT specifications, based on the Peppol International Invoice model (PINT); version 1.1.3 was published on 8 June 2026.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the National Tax Agency (Kokuzei-cho / 国税庁) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Japan
Net 30 is common, but many Japanese firms use month-end closing with payment on the last day of the following month (getsumatsu-jime, yokugetsu-barai). Bank transfer (furikomi) is the standard payment method, so include your bank name, branch, account type and number.
Questions about invoicing in Japan
The standard Consumption Tax (JCT) rate is 10%. A reduced 8% rate applies to food and beverages (excluding alcohol and dining out) and to newspaper subscriptions, so invoices must show amounts and tax separately for each rate.
To issue a qualified invoice that lets your customer claim a full input-tax credit, you must register with the National Tax Agency as a Qualified Invoice Issuer and print your T-number (T + 13 digits) on the invoice. Under the FY2026 tax reform, the transitional credit for purchases from unregistered suppliers falls from 80% to 70% on 1 October 2026, to 50% from 1 October 2028 and to 30% from 1 October 2030, and ends after 30 September 2031.
No. B2B and B2G e-invoicing are voluntary in Japan; there is no mandate. Qualified invoices can be issued on paper or electronically, and the government encourages (but does not require) Peppol exchange using the JP PINT format.
Make an invoice for Japan, free.
JPY and 10% Consumption Tax already set, on A4 paper. No signup, no watermark.