JAPAN-JPQI

Japan JP QI Qualified Invoice + Peppol PINT-JP 2023+.

Definition

Japan JP QI System detail: (1) Qualified Invoice Issuers: enterprises VAT-registered (Consumption Tax 10% standard 8% reduced) can apply for Qualified Invoice Issuer status with NTA, receive Registration Number (T + 13 digits format). (2) Qualified Invoice content: (a) Issuer Registration Number mandatory, (b) Consumption Tax rate applied per line item, (c) Tax-included or tax-excluded amounts. (3) Buyer benefits: only Qualified Invoices allow buyer to claim input tax credit (deduct paid Consumption Tax), Non-Qualified Invoices = no credit (significant business impact). (4) Format: paper invoices acceptable + electronic invoices acceptable, no mandatory format (yet). (5) Peppol PINT-JP Japan customization: adopted JIIMA Japan OpenPeppol Authority 2022, Japan-specific PINT Peppol BIS extensions (Qualified Invoice attributes + Japanese tax rates), enterprises increasingly adopt Peppol e-invoicing for compliance + efficiency. Future: mandatory e-invoicing planned post-2025 possibly via Peppol PINT-JP.

Origin

Japan Qualified Invoice System legislated Tax Reform 2016 ; transition period start 1 October 2019 ; full effective 1 October 2023 ; JIIMA Japan OpenPeppol Authority designated 2022.

Example in context

Toyota Motor Corporation registered Qualified Invoice Issuer (Registration Number T1234567890123), issues B2B invoices to Tier 1 + Tier 2 + Tier N supplier ecosystem with Registration Number + Consumption Tax 10% breakdown per line item, supplier receives Qualified Invoice can claim input tax credit Consumption Tax paid.

Related terms

• Peppol BIS 3 — PINT-JP base standard.