T-Number (QII Registration Number)

Issuer tax identifier under Japan's Qualified Invoice System.

Definition

The registration number (tekikaku seikyūsho hakkō jigyōsha tōroku bangō), commonly called the "T-number", is issued by the National Tax Agency to businesses registered as Qualified Invoice Issuers. It takes the form of a "T" followed by the entity's 13-digit Corporate Number and must appear on the invoice for the buyer to claim input JCT deduction.

Origin

Defined by the National Tax Agency's (国税庁) Qualified Invoice System (適格請求書等保存方式), effective 1 October 2023.

Example in context

Registered issuer: T1234567890123 — the "T" prefix plus 13 digits makes the invoice eligible for JCT deduction.

Related terms

• Japan Qualified Invoice — regime that mandates this number.
• JP PINT — where the number is carried in the structured invoice.