Japan
Adaption of PEPPOL e-invoicing from October 2023
Japan's economic growth could be adversely affected by the paper-based back-office operations of its business operators. As a consequence of the COVID-19 outbreak, the country has become more aware of the risks of heavily relying on in-person work when offices are closed.
Considering this situation, EIPA (Japan E-invoicing Association) was established to promote the use and popularization of digital invoices in Japan as a means of resolving it. From 1st October 2023, Japan will introduce a new Qualified Invoice System, which requires invoice issuers to register with the tax office to obtain a consumption tax ID which must appear on "Qualified invoices".
The “Qualified invoice” will follow the PEPPOL PINT standards. Invoices that do not comply with the requested format and do not bear the consumption tax ID number of the JCT registered supplier will not be eligible for consumption tax reclaims on purchases.
In order to issue qualified e-invoices in Japan, vendors must register with their local tax office before 31 March 2023. EIPA encourages businesses to start using Peppol-compliant e-invoicing software by October 2022 to ensure they are fully prepared when this deadline (October 2023) arrives.