- The Japanese government has amended the Electronic Record Retention Law (ERRL) and businesses have until January 2024 to store their electronic trading documents, including invoices, electronically.
- Archiving hard copies will no longer be allowed for certain documents. Taxpayers must comply with the e-archiving requirements by applying timestamps, having a proper system or creating an internal process to prevent document editing or deletion, and using a system that can keep logs of editing and deleting traceable.
- The archived documents must be human-readable and searchable by transaction data.
Source Pagero
See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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