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.
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). On the input-credit relief for purchases from non-registered suppliers, ignore any tracker still saying it drops to 50% on 1 Oct 2026: the FY2026 tax reform REVISED and extended the schedule — it steps to 70% (not 50%) from Oct 2026, then 50% (Oct 2028), then 30% (Oct 2030), ending entirely on 30 Sep 2031 (two years later than the original Sep 2029), and a new cap excludes purchases over ¥100m from a single non-registered supplier in a period. These figures come from EY's reform summary rather than the NTA notice itself, so confirm the exact percentages against the NTA before advising.
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.
Work hands-on with the EN 16931 formats behind this mandate — no login, nothing uploaded.
Scrub the Japan timeline and watch an invoice become the document each deadline will require.
Open time machine →Open a UBL, Factur-X or XRechnung file and read every EN 16931 field.
Open viewer →Generate a well-formed sample invoice to test your mapping.
Open generator →Check whether your Japan partner is reachable on Peppol.
Open lookup →A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
