The Japanese Consumption Tax (JCT) does not require taxpayers to show the tax on invoices. Book-keeping records are sufficient. However, the introduction of different JCT rates caused some taxpayers to account for input tax erroneously. To address this issue, the Qualified Invoicing System (QIS) will be implemented on October 1, 2023, requiring registered economic operators to issue qualified invoices containing specific information. Electronic invoices in PINT format meet the requirements of the new system and are encouraged to be exchanged through the PEPPOL network, but they are not mandatory in Japan.
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