Japan Qualified Invoice Generator
Sender Details
Bill To
Configuration
Sign here using mouse or touch
Invoicing in Japan: what your invoice needs
Since 1 October 2023 Japan has run the Qualified Invoice System, known as the invoice system or インボイス制度. A buyer can only claim the full input consumption tax credit on a purchase if the seller's invoice is a "qualified invoice", and only registered businesses can issue one. Registered sellers get a registration number that starts with T followed by 13 digits, and it has to be on every invoice.
That makes the T-number the most important line on a Japanese invoice. If you are a small business under the ¥10 million turnover line you can stay unregistered, but your business customers may push you to register, because their tax bill goes up when they buy from you.
Key facts for Japan
- Tax
- Consumption tax (消費税), national 7.8% + local 2.2%
- Rates
- 10% standard, 8% reduced (most food and drink except dining out, and newspapers by subscription)
- Registration ID
- T + 13 digits, issued by the National Tax Agency once you register as a qualified invoice issuer
- Small-business exemption
- Taxable sales of ¥10 million or less in the base period; registering removes the exemption
- Rounding
- Round the tax amount once per tax rate on each invoice, not once per line
- Records
- Keep invoices for 7 years (electronic invoices can be kept electronically)
- Currency
- JPY (¥), no decimals
What a Japan invoice should include
- Your name and registration number (T + 13 digits)
- The date of the transaction
- A description of the goods or services, marking any reduced-rate (8%) items
- The total amount for each tax rate, and the tax rate applied
- The consumption tax amount for each rate
- The buyer's name
Practical tips
Show the split by rate, not per line
The rule asks for one taxable total and one tax amount for each rate. If you sell items at both 10% and 8%, subtotal them separately. This tool calculates tax on the invoice total, so use a single rate per invoice or split into two invoices if you need both rates.
Reduced-rate items need a marker
If any item is taxed at 8%, mark it in the description (many businesses use ※ or a note such as "※ reduced tax rate"). Without the marker the buyer cannot tell which lines are which.
Keep the registration number in your business details
Put the T-number in the business registration field once and it will appear on every invoice. A missing or wrong T-number turns a qualified invoice into a plain one for the buyer.
Common questions about invoicing in Japan
Do I need a T-number to invoice in Japan?
No, but without one your invoice is not a qualified invoice. Your business customers can then only claim a reduced input tax credit on what they buy from you, so many will ask you to register. Sellers below ¥10 million turnover can choose either way.
Can I invoice a Japanese customer from outside Japan?
Yes. Foreign businesses can register as qualified invoice issuers too, through a tax agent in Japan if they have no base there. If you are not registered, your customer treats the invoice as a non-qualified purchase.
Can I send the invoice as a PDF?
Yes. A qualified invoice can be paper or electronic, and a PDF sent by email counts as an electronic invoice. The buyer is expected to keep it for 7 years.
What about the transitional relief for buyers?
Buyers currently get a partial input tax credit for purchases from unregistered sellers, and that credit is being phased down in steps. The schedule was revised in the 2026 tax reform, so check the National Tax Agency's current notice before you rely on it.
Related guides and tools
Official sources: National Tax Agency (English).
Last updated September 2026. This is general information, not tax or legal advice. Tax rules change, so check the official source or ask a local accountant before relying on it for an important invoice.
How To Create Professional InvoicesIn 60 Seconds
Watch how freelancers and businesses use InvoiceDesire to create clean invoices, download PDFs, and send professional Invoices to clients instantly.
Free Online Invoice Generator
Create professional invoices without signup.
Fast Invoice Creation
Professional PDF Export
Multi Currency Support