JAPAN-QUALIFIED-INVOICE

Qualified Invoice System (Tekikaku Seikyūsho) compliance, Asia.

Definition

The 適格請求書 (Tekikaku Seikyūsho — Qualified Invoice) system came into force on October 1, 2023. To deduct consumption tax (10% standard, 8% reduced), the customer must receive a qualified invoice — i.e. issued by a registered supplier and bearing a 13-digit T number (Tōroku-bangō) prefixed with T. Non-registered businesses can no longer issue deductible invoices.

Origin

Law adopted in 2016 as part of the consumption tax increase. Transitional period 2019-2023, strict application from October 1, 2023.

Example in context

Qualified invoice shows: Tōroku-bangō T1234567890123, separate 10% and 8% tax breakdown, total inc. tax.

Related terms

• Japan JIIMA — archival certification.