Japan: Rules

Japan uses the following Rules and the VRBL Core Rules and Peppol Core Rules:

ID	Flag	Description
VRBL-JP-1p0p0-1	fatal	[VRBL-JP-1p0p0-1]-When the Supplier is Japanese, then the Invoice Type Code must be "380".
VRBL-JP-1p0p0-2	fatal	[VRBL-JP-1p0p0-2]-When the Supplier is Japanese, and the Tax Currency Code is present, it must be "JPY".
VRBL-JP-1p0p0-5	fatal	[VRBL-JP-1p0p0-5]-When the Supplier is Japanese, then the Supplier Tax Identifier must be provided.
VRBL-JP-1p0p0-6	fatal	[VRBL-JP-1p0p0-6]-When the Supplier is Japanese, and a date of the Invoice Period or the Line Item Invoice Period is on and after October 1st 2023, the Supplier VAT Company ID must be coded by using a Registration Number for Qualified Invoice purpose in Japan, which consists of "T" followed by 13 digits.
VRBL-JP-1p0p0-7	fatal	[VRBL-JP-1p0p0-7]-When the Supplier is Japanese, then each Charge must provide the Charge Tax Category ID and the Charge Tax Category Percent, except if the Charge is outside the scope of tax.
VRBL-JP-1p0p0-8	fatal	[VRBL-JP-1p0p0-8]-When the Supplier is Japanese, then each Allowance must provide the Allowance Tax Category ID and the Allowance Tax Category Percent, except if the Allowance is outside the scope of tax.
VRBL-JP-1p0p0-9	fatal	[VRBL-JP-1p0p0-9]-When the Supplier is Japanese, then the Tax Subtotal Category ID must be one of the following values: AA, E, S, G, O
VRBL-JP-1p0p0-10	fatal	[VRBL-JP-1p0p0-10]-When the Supplier is Japanese, and the Total Tax Amount Currency Code is "JPY", then the Total Tax Amount must not have decimals.
VRBL-JP-1p0p0-11	fatal	[VRBL-JP-1p0p0-11]-When the Supplier is Japanese, then the Tax Subtotal Tax Scheme ID must use "VAT" from UNECE 5153 code list. VAT means Consumption Tax in Japan.
VRBL-JP-1p0p0-12	fatal	[VRBL-JP-1p0p0-12]-When the Supplier is Japanese, then the Tax Category Tax Amount = Tax Category Taxable Amount x (Tax Category Percent/ 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling.
VRBL-JP-1p0p0-13	fatal	[VRBL-JP-1p0p0-13]-When the Supplier is Japanese, then each Line Item must be categorized with the Line Item Classified Tax Category ID and the Line Item Classified Tax Category Percent.
VRBL-JP-1p0p0-14	fatal	[VRBL-JP-1p0p0-14]-When the Supplier is Japanese, then the Line Item Classified Tax Category ID must be one of the following values: AA, E, S, G, O
VRBL-JP-1p0p0-15	fatal	[VRBL-JP-1p0p0-15]-When the Supplier is Japanese, then the Line Item Classified Tax Category Tax Scheme ID must use "VAT" from UNECE 5153 code list. VAT means Consumption Tax in Japan.