Mandate Information

This section refers to the three different types of invoices used in Japan:

Japanese standard invoice or qualified invoice: Issued by a seller who is registered as a “business issuer of qualified invoice” by the District Director of the tax office of jurisdiction
Japanese non-tax invoice: Issued by a non-registered taxable business
Japanese self billing invoice: A billing arrangement between a supplier and a buyer, when the buyer, instead of the supplier, prepares an invoice and shares it with the supplier to get confirmation

Also, useful indications about the following invoice categories are provided:

Invoice where the DocumentCurrencyCode is a foreign currency, that is it is NOT the Japanese Yen (JPY).
Summarized invoices are used at the end of a period (usually a month). The SDI sends an invoice that summarizes the items that were delivered during that period, referencing the delivery notes numbers.
Correction invoices are used to rectify a preceding one.
Invoices for returns are used when goods are returned by the buyer.

Details

Detail	Value
Official Specification	PEPPOL Specifications for Japan implementation of PINT based on the principles of the PEPPOL International Invoicing Model (PINT).
Format	PEPPOL
Supports	B2B and B2G
Country-Specific Configuration	Japan PEP: Configuration Overview
Country-Specific Extensions	None

Topic	Description
Japan PEP: Overview	Overview information for this country.
Japan PEP: Receiver	Read about the Receiver used by this country.
Japan PEP: Example Documents	Example Documents.
Japan PEP: Configuration Overview	Read about the configurations used by this country.
Japan PEP: Rules	Read about the Rules used by this country.