Invoicing guide
Invoicing in Japan
Consumption Tax — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: www.nta.go.jp (opens in new tab), www.jetro.go.jp (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Japan taxes most sales under a Consumption Tax system (regime type: consumption_tax). The document title Ochre prints is “Qualified Invoice” once you're registered, or “Invoice” if you're not.
Tax registration number
The tax registration number for Japan is labelled Registration Number (T) on an Ochre invoice.
Format: "T", then 13 digits.
Registration & thresholds
NOT a must-register trigger like AE/SA/NZ. ¥10,000,000 is the small-business EXEMPTION floor: a business with base-period (≈2 years prior) taxable sales ≤ ¥10M is exempt from consumption tax. Becoming a Qualified Invoice Issuer is VOLUNTARY at any size — but once registered, the exemption no longer applies and consumption tax must be filed. Buyers need a qualified invoice to claim input credit. (10,000,000 JPY)
Rates
| Standard-rated (10%) | 10% |
|---|---|
| Reduced-rated (8%) | 8% |
| Export-exempt (0%) | 0% |
| Non-taxable (非課税) | 0% |
| Out of scope (不課税) | 0% |
Rates shown above are for Domestic supply; this pack also defines Export for cross-border or special-case supplies.
Price display
Ochre's default for Japan is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 1.
Mandatory invoice fields
- Document title (e.g. “Tax Invoice”)
- Seller's tax registration number
- Issue date
- Tax category code on each line
- Tax broken down by rate
Fiscal year & dates
The fiscal year starts April 1. Dates print in YYYY/MM/DD order.
Currency
JPY (¥), shown to 0 decimal places.
E-invoicing
VOLUNTARY. Japan runs JP PINT (Peppol BIS Billing localized for Japan), administered by the Digital Agency as the Peppol Authority. It is a format/transmission choice that helps meet the Qualified Invoice System's CONTENT rules — not a legal mandate, and no B2G deadline found. A fully offline, locally-generated PDF qualified invoice is legally complete with no server dependency. Advisory only in Ochre v1.