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Japan e-Invoicing

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Japan operates the Qualified Invoice System for Consumption Tax input credits since October 2023, where a qualified invoice (paper or electronic) is needed to claim input tax across B2B and B2G. Structured Peppol/JP PINT e-invoicing is recommended by the Digital Agency but remains voluntary.

Japan e-Invoicing Overview

B2B
voluntary
since 1 October 2023
Qualified Invoice System governs Japanese Consumption Tax input credits; a qualified invoice (paper or electronic, at the issuer's choice) is required to claim input tax. Peppol/JP PINT e-invoicing is recommended by the Digital Agency but remains voluntary.
B2G
voluntary
since 1 October 2023
Qualified Invoice System applies to government transactions; structured Peppol/JP PINT e-invoicing via the Digital Agency is recommended but not mandated.
B2C
none
Exempted from mandatory requirements.

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Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

Japan joins OpenPeppol
1 September 2021
International integration
Digital Agency becomes Japan Peppol Authority and OpenPeppol member.
Qualified Invoice System launch
1 October 2023
National implementation
Operational launch of the Qualified Invoice System, a Consumption Tax input-credit regime. Qualified invoices may be issued on paper or electronically; e-invoicing is not mandated.
Mandatory electronic archiving effective
1 January 2024
Archiving mandate
Electronic Bookkeeping Act reform abolishes the hard-copy retention option; electronic transaction records must be archived electronically.
JP PINT specifications updated to Ver. 1.1.1
28 May 2025
Technical update
Digital Agency updated JP PINT specifications for enhanced Peppol integration.
JP PINT specifications updated to Ver. 1.1.2
9 December 2025
Technical update
Digital Agency published JP PINT Ver. 1.1.2.
JP PINT specifications updated to Ver. 1.1.3
8 June 2026
Technical update
Digital Agency published JP PINT Ver. 1.1.3, the current version of the Japan Peppol specification.

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Compliance Regime

CTC Model
Decentralised (Peppol)
Peppol network integration via Digital Agency (Japan Peppol Authority); decentralised exchange model with post-audit compliance. E-invoicing is voluntary; the Qualified Invoice System is a Consumption Tax input-credit regime, not an e-invoicing mandate.
Network
Peppol
Standards
JP PINT (Japan Peppol International Transaction) Ver. 1.1.3, Peppol network (4-corner model)

Record-keeping & Reporting

Archiving
7 years retention for qualified invoices and electronic transaction data per Electronic Bookkeeping Act ; Mandatory electronic archiving since January 2024; Must be timestamped and searchable by date, amount, and counterparty.
SAF-T
N/A
No SAF-T implementation; Japan uses Qualified Invoice System with Qualified Invoice Issuer Number (QIIN) and digital documentation requirements

Technical Formats

JP PINT Standard Invoice
JP Self-Billing Invoice
JP Invoice for Non-tax Registered Businesses

Detailed exemptions, penalties and cross-border rules for Japan are not yet published. The official sources have the latest detail.

Official Sources

  • digital.go.jpOfficial site
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Related Countries

  • BahrainVoluntary
  • CambodiaVoluntary
  • Hong KongVoluntary
  • ThailandVoluntary

Frequently asked questions about e-Invoicing in Japan

e-Invoicing is currently voluntary for B2B and voluntary for B2G transactions in Japan.

B2B e-Invoicing in Japan is voluntary since 2023-10-01. Qualified Invoice System governs Japanese Consumption Tax input credits; a qualified invoice (paper or electronic, at the issuer's choice) is required to claim input tax. Peppol/JP PINT e-invoicing is recommended by the Digital Agency but remains voluntary.

B2G e-Invoicing in Japan is voluntary since 2023-10-01. Qualified Invoice System applies to government transactions; structured Peppol/JP PINT e-invoicing via the Digital Agency is recommended but not mandated.

Japan supports the following e-Invoice formats: JP PINT Standard Invoice, JP Self-Billing Invoice, JP Invoice for Non-tax Registered Businesses.

Japan uses the following e-Invoicing standards: JP PINT (Japan Peppol International Transaction) Ver. 1.1.3, Peppol network (4-corner model). Archiving requirement: 7 years retention for qualified invoices and electronic transaction data per Electronic Bookkeeping Act ; Mandatory electronic archiving since January 2024; Must be timestamped and searchable by date, amount, and counterparty..

Yes, Japan uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

Peppol network integration via Digital Agency (Japan Peppol Authority); decentralised exchange model with post-audit compliance. E-invoicing is voluntary; the Qualified Invoice System is a Consumption Tax input-credit regime, not an e-invoicing mandate.