Currently, a VAT invoice is not necessary for the Japanese Consumption Tax purposes, and a taxpayer calculates the creditable input tax amount from the company records, rather than from VAT invoices. However, in connection with the multiple rate system recently introduced, the invoice system will be introduced from 1 November 2023, under which only the registered Consumption Tax business operators can issue the qualified tax invoices that are necessary for the recipient of the goods and services to credit the input tax.
Source: dlapiper.com
