Japan: Overview

Read about how to implement Japan.

Mandate Information

This section It refers to the three different types of invoice 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

DetailValue
Official SpecificationPeppol Specifications for Japan implementation of PINT based on the principles of the PEPPOL International Invoicing Model (PINT).
DomainB2B and B2G
Country Specific ConfigurationJapan: Configurations
ComplianceBased on the European core invoice (EN-16931) and Peppol BIS Billing 3.0, extended to cover international tax regulations.
Country Specific ExtensionsNone

In this Section

TopicDescription
Japan: OverviewOverview information for this country.
Japan: ReceiverRead about the Receiver used by this country.
Japan: Example DocumentsExample Documents.
Japan: ConfigurationsRead about the configurations used by this country.
Japan: RulesRead about the Rules used by this country.