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🇯🇵 Japan - Invoicing Specifications (JP PINT / QIS)

Status: 🟡 Voluntary B2B (Strong incentives) | 🔴 Mandatory Archiving (EBKA) Authority: Digital Agency (E-Invoice) / NTA (Tax) Standard: Peppol JP PINT v1.1.2

1. Context & Roadmap

Japan is modernizing its invoice system through the Qualified Invoice System (QIS). Crucial Distinction:

  • QIS: To deduct VAT (JCT), the buyer must receive a "Qualified Invoice" with a Tax Registration Number ("T" number).
  • Peppol: The standard method to exchange these QIS invoices electronically.
  • EBKA: Strict law on archiving. You cannot print electronic invoices for storage; they must remain digital.
DateScopeObligation
ActiveQISOnly invoices with "T" numbers allow full tax deduction.
ActiveEBKAMandatory digital archiving for e-transactions. No paper fallback.
Jan 9, 2026JP PINTUpdate to version 1.1.2 mandated for Peppol users.

2. Technical Workflow (Peppol 4-Corner)

Japan uses the Peppol Network. There is no central government clearance platform.

sequenceDiagram
    participant S as Invoicerr
    participant AP as Access Point
    participant R as Receiver
    
    Note over S: 1. Data Prep
    S->>S: Map to JP PINT v1.1.2
    S->>S: Include "T" Number (T1234567890123)
    S->>S: Calculate JCT (8% / 10%)
    
    Note over S: 2. Send
    S->>AP: Send XML (JP PINT)
    AP->>R: Route via Peppol
    
    Note over S: 3. Archiving (EBKA)
    S->>S: Timestamp & Store XML (Searchable)

🧱 Key Components

  1. JP PINT: The Japanese Peppol specification. Handles JCT (consumption tax) logic.
  2. "T" Number: The Qualified Invoice Issuer number. Format: T + 13 digits.
  3. EBKA Archiving: Invoicerr must store the issued XML. The archive must be searchable by Date, Amount, and Client.

3. Data Standards & Identifiers

A. Identifiers

  • Tax ID: T + 13 digits.
  • Peppol ID: Usually the same, scheme 0188. Example: 0188:T1234567890123.

B. Critical Fields (QIS)

  • Tax Breakdown: Must separate 10% (Standard) and 8% (Reduced).
  • Rounding: Strict rules on rounding tax amounts (only once per invoice/tax rate, not per line).

4. Implementation Checklist

  • Peppol Engine: Implement JP PINT v1.1.2.
  • T-Number Field: Add a mandatory field for the issuer's "T" number in the settings.
  • EBKA Search: Ensure your "Invoices Sent" list allows filtering by Date Range, Amount Range, and Client Name (Legal requirement for storage).
  • JCT Calculation: Implement logic to handle 8% and 10% JCT with correct rounding.

5. Resources