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E-invoicing in Japan

Voluntary Confidence: medium Checked 21 Jul 2026
ModelPeppol 4-corner · Digital Invoice (Digital Agency = Japan Peppol Authority; EIPA promotes adoption). No clearance, no tax-authority reporting.
Required formatJP PINT v1.1.3 (updated 8 Jun 2026) — Peppol BIS Standard Invoice JP PINT, plus JP BIS Self Billing Invoice and JP BIS Invoice for Non-tax Registered Businesses, all at Ver. 1.1.3
TimelineVoluntary · Qualified Invoice System mandatory since Oct 2023

Who is in scope

Qualified Invoice System: all JCT-registered businesses issuing invoices to business customers (B2B/B2G) — registration is required to let your customers claim input JCT. Peppol/JP PINT adoption is voluntary and market-driven for B2B. Small businesses below the JPY 10 million taxable-sales threshold may stay unregistered but then their customers lose (part of) the input credit.

Key dates

  • 1 Oct 2023 Qualified Invoice System (適格請求書等保存方式) starts. Mandatory content and retention rules for input JCT credit — but format-agnostic: paper qualified invoices are fully valid. This is NOT an e-invoicing mandate.
  • 1 Oct 2023 Peppol JP PINT digital invoicing available nationally as a voluntary standard, governed by the Digital Agency as Japan's Peppol Authority
  • 1 Jan 2024 Electronic Books Preservation Act (電子帳簿保存法): transaction data received/sent electronically must be retained electronically — the two-year grace period ended 31 Dec 2023
  • 1 Oct 2023 → 30 Sep 2026 Transitional relief: 80% of the input JCT on purchases from non-registered (non-qualified-invoice) suppliers remains creditable
  • 1 Oct 2026 → 30 Sep 2029 Transitional relief steps down to 50% creditable — imminent change, verify against NTA before relying on it
  • TBD No Japanese e-invoicing or CTC/e-reporting MANDATE has been announced
What practitioners get burned by

Do not tell a client Japan 'has e-invoicing since 2023' — they will scope a Peppol project for an obligation that does not exist, and miss the ones that do: the Qualified Invoice content/retention rules and the Electronic Books Preservation Act (electronically received data must be kept electronically since 1 Jan 2024). The near-term live issue is the transitional input-credit relief for purchases from non-registered suppliers stepping down from 80% to 50% — on the current published schedule that happens 1 Oct 2026, i.e. roughly ten weeks out. Confirm against the NTA before advising.

Sources

3 of 3 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.

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