Guides

Japan: Supplier's Tax Scheme

Depending on the type of invoice, you are required to include or exclude the Supplier's tax identifier.

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Element

Use the PartyTaxScheme sub-element of the AccountingSupplierParty element to model this information:

Name (Path)CardinalityDescription
Party Tax Scheme (Invoice/AccountingSupplierParty/Party/PartyTaxScheme/)0..1Groups information that is used to indicate the Supplier's Tax ID and the scheme to which the ID belongs.
Party Tax Scheme Company ID Invoice/AccountingSupplierParty/Party/PartyTaxScheme/CompanyID)1..1Registration Number for Qualified Invoice Purpose number.
Party Tax Scheme ID (Invoice/AccountingSupplierParty/Party/PartyTaxScheme/TaxScheme/ID)1..1Use VAT.

Restrictions

  • For a standard Japanese Document, you must specify the Supplier's tax identifier.
  • This tax identifier can only be included once in the Document.
  • Non-tax Japanese Documents must not include the Supplier's tax identifier.
  • If the time period specified in the Invoice/InvoicePeriod or Invoice/InvoiceLine/InvoicePeriod elements is on or after October 1, 2023, the Supplier must be identified by the Registration Number for Qualified Invoice Purpose number. This consists of 14 digits and it must start with a T.

Example

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:InvoicePeriod>
		<cbc:StartDate>2024-11-26</cbc:StartDate>
		<cbc:EndDate>2024-11-30</cbc:EndDate>
		<cbc:Description>Monthly</cbc:Description>
	</cac:InvoicePeriod>
	<!-- Code omitted for clarity -->
   	<cac:AccountingSupplierParty>
		<cac:Party>
    <!-- Code omitted for clarity -->
			<cac:PartyTaxScheme>
				<!-- Registration Number for Qualified Invoice -->
				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                <cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>  
				</cac:TaxScheme>
			</cac:PartyTaxScheme>
		<!-- Code omitted for clarity -->
		</cac:Party>	
   	</cac:AccountingSupplierParty>
	<!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 6 days ago