Japan tax qualified invoices October 2023 update

June 9, 20220

Type: Draft Legislation

The tax reform bill for 2022 in Japan includes an update on the introduction of Qualified Invoices – a type of e-invoice – in 2023. This will take the place of the current Temporary Invoice Retention System. 

From October 1, 2023, Japan plans to implement Consumption Tax qualified invoices. Meanwhile, it will continue to use its Traditional Invoice Retention System, which it has been using since 2019. Non-mandated taxpayers can now register for Qualified Invoices voluntarily under the terms of the 2022 tax reform. Non-residents may also be forced to appoint a local Fiscal Representative in order to participate in the scheme. 

From October 1, 2021, businesses will be able to apply for certification through their National Tax Agency. The deadline for applications is March 31, 2023, to ensure that the process is completed by October 1, 2023. All registered operators’ ID numbers will be published by the National Tax Agency. 

Effective date: October 2023 


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