Invoice format in Japan: Qualified invoice rules

Japan invoice facts

What a Japan qualified Invoice must show

6 fields, from the sources listed below.

• Issuer name and registration number (T plus 13 digits) (Qualified invoice issuer registration number, e.g. T1234567890123)
• Date of the transaction
• Description of the goods or services, marking items taxed at the reduced rate (10% or 8%)
• Total consideration for each tax rate, with the rate applied (10% or 8%)
• Consumption tax amount for each rate (10% or 8%)
• Recipient name

Sample qualified invoice in JPY

The tool above uses these lines. Illustrative amounts in JPY, not market prices.

Worked JCT example in JPY

A net amount of ￥200,000 at each JCT rate of Japan: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (ja-JP)

How ja-JP writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Japan invoicing rules

• Since 1 October 2023 buyers can only deduct input consumption tax in full when they hold a qualified invoice (適格請求書) from a registered issuer.
• The 8% reduced rate applies to food and non-alcoholic drinks (excluding restaurant meals eaten in) and to newspapers delivered on subscription; most services use 10%.
• Consumption tax is rounded once per rate on each invoice, not line by line.
• Retailers, restaurants and taxis may issue a simplified qualified invoice that omits the recipient name and shows either the tax rate or the tax amount.
• Buyers may still deduct 50% of the consumption tax on purchases from unregistered suppliers from October 2026 to September 2029, after 80% in the first three years.
• Keep qualified invoices for seven years.

E-invoicing, simplified invoices and record keeping

How to make a qualified invoice for Japan

1. 1

   Set currency and format

   Choose JPY and the ja-JP format so amounts read like ￥1,235.

2. 2

   Title and number

   Title the document "Qualified Invoice" and number it in sequence, for example JP-2026-0079.

3. 3

   Your tax ID

   Enter your Qualified invoice issuer registration number (format T1234567890123) in the seller details.

4. 4

   Add JCT

   Add JCT at 10%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 6 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.