Qualified invoice system (Japan).

Japan's Qualified Invoice System — 適格請求書等保存方式, commonly called the インボイス制度 — has been live since October 2023. It's the consumption-tax framework that determines which invoices a buyer can use to claim input tax credit. If you bill Japanese businesses and you're not registered, your customers can't reclaim the consumption tax you charge.

The short version

The Qualified Invoice System is administered by the National Tax Agency (NTA / 国税庁). Under the system:

• Businesses register with the NTA and receive a registration number (登録番号) prefixed with T (e.g. T1234567890123).
• A qualified invoice (適格請求書) must include that registration number, along with consumption tax broken out by rate.
• Standard consumption tax is 10%, with an 8% reduced rate for food and drink (excluding alcohol and dining-out) and newspapers under subscription.
• Buyers can only claim input tax credit on the basis of qualified invoices from registered suppliers — with transitional measures running through 2029 that reduce input-credit eligibility from unregistered suppliers in stages.

If you sell to Japanese businesses, registering and issuing qualified invoices is what makes you a usable supplier.

Qualified Invoice System overview

Mandatory fields on a Japanese qualified invoice (適格請求書):

• Supplier name and registration number (T + 13 digits).
• Customer name.
• Date of transaction.
• Description of goods or services.
• Consumption tax broken out by rate (10% standard, 8% reduced) — taxable totals shown separately for each rate.
• Consumption tax amount per rate.
• Total amount payable.

A qualified simplified invoice (適格簡易請求書) is permitted for certain retail and consumer-facing sectors (taxi services, retail, restaurants etc.). It allows a reduced field set but still requires the registration number and consumption tax break-out.

The Japanese fiscal year and consumption tax administration differ from EU VAT in significant ways. Where EU invoices require a customer VAT ID on B2B invoices, Japan focuses on the supplier's registration number; the customer name is required but the customer's own registration number is not.

Consumption tax — 10% and 8% rates

The two rates that matter:

• 10% standard rate — most goods and services.
• 8% reduced rate — food and beverages (excluding alcoholic beverages and dining-out), and newspapers issued at least twice a week under subscription.

Invoices that include both rates must show the taxable total and the consumption tax amount separately for each rate. A single mixed total is not compliant.

How Guliel handles it

Honest scope. Guliel produces Japanese qualified invoices with the registration number, the rate-split consumption tax, and the right field set per NTA guidance.

What we cover:

• Qualified invoice (適格請求書) as a first-class document type — supplier name and registration number, customer name, transaction date, line items, consumption tax split between 10% and 8%, totals.
• Qualified simplified invoice (適格簡易請求書) for qualifying retail/consumer-facing sectors.
• Rate-by-rate consumption tax broken out per line and totalled by rate.
• Reporting — consumption tax by rate, supplier spend, AR aging, accountant-handoff bundle.
• Multi-language rendering — Japanese, English. The structured fields are the same regardless of the display language.

What we don't cover:

• Full Japanese statutory accounting. Guliel is not a substitute for a Japanese full ledger or a 税理士 (tax accountant). Pair us with your accountant for tax filings and statutory accounts.
• Consumption tax return filing. Filing 消費税申告 with the NTA is handled by your accountant or a dedicated tax-filing tool. We export the data your 税理士 needs.
• Registration with the NTA on your behalf. Registering for the Qualified Invoice System is something you do directly with the NTA. Once you have the T-number, you add it to Guliel and every qualified invoice will include it.

See /invoicing for the broader document-compliance scope.

Why Japanese SMBs use Guliel

• Per organisation, not per seat pricing — see /pricing. Free for up to 200 invoices a month; $20 for 5,000.
• Multi-country — Japanese businesses billing into the EU, US, or Singapore can issue the right document for each jurisdiction from one platform. 38+ countries today, more shipping monthly.
• Bidirectional supplier flow — unique in the market. Orders to suppliers, suppliers invoice back, reconciliation is automatic. Particularly useful where a Japanese parent works with overseas contractors.
• AI companion + automations — schedule monthly bundles to your 税理士, auto-send invoices on creation, build new automations from natural-language prompts.

FAQ

Is the Qualified Invoice System mandatory?

The system itself is in force since October 2023. Registration is voluntary in the sense that nothing forces a business to register — but if you sell to other businesses and you're not registered, your customers cannot claim full input tax credit on your invoices. Transitional measures through 2029 reduce input-credit eligibility from unregistered suppliers in stages. For practical B2B purposes, registration is effectively required.

What does a registration number look like?

A T followed by a 13-digit number — for example T1234567890123. The T-prefix is mandatory. You receive this number after registering with the National Tax Agency.

What consumption tax rates apply?

10% standard rate and 8% reduced rate. The 8% applies to food and beverages (excluding alcoholic beverages and dining-out) and to newspapers issued at least twice a week under subscription. Invoices with mixed-rate items must show the consumption tax broken out by rate.

Does Guliel register me with the NTA?

No. Registration with the National Tax Agency is something you do directly. Once you have your T-registration number, you add it to your Guliel organisation profile and every qualified invoice will display it.

Can I issue a qualified simplified invoice?

Yes, for the sectors permitted to use them — retail, restaurants, taxi services and similar consumer-facing businesses. Guliel produces the simplified format with the required field set when configured for those use cases.

Does Guliel file my consumption tax return?

No. Filing the 消費税申告 is handled by your accountant or a dedicated tax-filing tool. Guliel exports the consumption-tax-by-rate report and the underlying invoice and expense data your 税理士 needs.

Start free at /pricing. 適格請求書 ready, day one.