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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Japan — Qualified Invoice System and JP-PINT

Japan moved to a qualified invoice regime on 1 October 2023: to deduct consumption tax (JCT), the buyer must receive a "Qualified Invoice" issued by a supplier registered with the NTA. The Peppol JP-PINT profile structures compliant digital exchanges.

Regulatory timeline

  • 2 April 1989 — JCT introduction at 3%. Japanese consumption tax is introduced by the Consumption Tax Act (Shōhi-zei Hō). No specific invoicing system initially.
  • 1 April 1998 — e-Bunsho Hou (Electronic Books Maintenance Act). Initial legal framework for electronic retention of accounting books, conditioned on prior authorisation from the head of the tax office.
  • 1 October 2019 — JCT raised to 10%. Introduction of the 8% reduced rate for food. Start of the transition period to the future Qualified Invoice System.
  • 9 July 2020 — EIPA established. The Electronic Invoice Promotion Association groups 10 major vendors (Money Forward, Obic, Sansan, freee, etc.) to promote Peppol adoption in Japan.
  • 1 September 2021 — Digital Agency created. デジタル庁, the agency driving government digital transformation.
  • 1 January 2022 — e-Bunsho Hou revision. Removal of the prior authorisation for electronic retention. 2-year transition period for documents received electronically (until 31 December 2023).
  • 1 October 2023 — Qualified Invoice System. The new regime takes effect: buyer-side JCT deductibility requires an invoice issued by a registered supplier with its T-number on the invoice.
  • 1 January 2024 — End of e-Bunsho transition. Documents received electronically must be kept electronically (printing as the original is no longer authorised).

Technical schema

The Peppol JP-PINT (Japan profile of Peppol International Invoice) profile has been led by OpenPeppol since 2022, in collaboration with the Digital Agency. Characteristics:

  • CustomizationID: urn:peppol:pint:billing-1@jp-1.
  • EndpointID scheme: 0188 (NTA T-number, 14 characters, prefix T).
  • DocumentCurrencyCode: JPY; integer amounts (the yen has no fractions).
  • TaxScheme: JCT (Japan Consumption Tax).
  • Multilingual encoding: full Unicode support, supplier name may be in kana, kanji or romaji.

Peppol PINT JP example:

xmlpeppol-pint-jp.xml
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:peppol:pint:billing-1@jp-1</cbc:CustomizationID>
  <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
  <cbc:ID>INV-JP-2026-0042</cbc:ID>
  <cbc:IssueDate>2026-05-16</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0188">T1234567890123</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>株式会社エディヴァース・デモ</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0188">T1234567890123</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>T1234567890123</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>JCT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0188">T9876543210123</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>顧客デモ株式会社</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0188">T9876543210123</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="JPY">10000</cbc:TaxAmount>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:PayableAmount currencyID="JPY">110000</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
</Invoice>

Submission flow

The flow follows the four-corner Peppol model. The Digital Agency is the JP Peppol Authority; accredited Access Points include Pagero, Sansan, Tradeshift, QuadConnect, Money Forward, freee, OBIC.

textpeppol-jp-flow.txt
┌──────────────┐    ┌──────────────────┐    ┌──────────────┐
│ JP issuer    │───>│ Peppol AP        │───>│ JP buyer     │
│ (ERP)        │UBL │ (Pagero, Sansan, │UBL │ (ERP)        │
│              │PINT│ Tradeshift, Quad │PINT│              │
│              │@jp1│ Connect, etc.)   │@jp1│              │
└──────────────┘    └─────────┬────────┘    └──────────────┘
                              │
                              ▼
                ┌──────────────────────────┐
                │ JIIMA-certified storage  │  ← e-Bunsho Hou
                │ (10 years for JCT)       │     legal archive
                └──────────────────────────┘

Issuing ERPs should verify the recipient's T-number in the NTA public registry (kohyo-toroku-bangou) before issuance: a recipient not registered can receive a Qualified Invoice but will not be able to deduct JCT.

Validation

Common pitfalls

  1. T-number mandatory for JCT deductibility. The qualified system is asymmetric: only the seller registers. An unregistered seller may keep invoicing, but the buyer will not be able to deduct JCT. B2B buyers thus require the T-number; missing it effectively means losing contracts.
  2. Coexistence of 8% and 10% rates. The Qualified Invoice must show totals separately per rate, plus the seller's T-number. A single aggregate column = non-qualified invoice, non-deductible for the buyer.
  3. JIIMA certification vs local storage. The e-Bunsho Hou authorises local storage, but without JIIMA certification, NTA auditors may demand an integrity proof (timestamp, hash) that is costly to produce. JIIMA-certified vendors simplify the audit.
  4. JPY without decimals. Any monetary value in yen must be an integer. Coding 110000.00 instead of 110000 often passes the XSD but is rejected by JP-PINT Schematron validation (rule BR-DEC-01).
  5. Japanese characters and UTF-8. The JP-PINT profile mandates UTF-8 and allows kana, kanji, romaji. A European ERP transcoding via Latin-1 will corrupt the Japanese names: verify the encoding end to end.