Japan consumption tax and the qualified invoice

# Japan consumption tax and the qualified invoice

Verify with your tax office. Last reviewed 2026-11-06. The National Tax Agency publishes the consumption tax rules and the qualified invoice system. Check every rate and treatment with your adviser.

Rates and codes

Install the Japan pack to get:

• JP-STD standard rate 10%.
• JP-RED reduced rate 8% for food and newspapers.
• JP-ZERO zero-rated supply, JP-EXPORT zero-rated export.
• JP-EXEMPT exempt supply and JP-OOS outside the scope of consumption tax.
• JP-RC reverse charge on services bought from abroad at 10%.

The 8% rate applies only to the goods and services the law lists. The pack does not choose the rate for you.

The worksheet

Open the Japan tab, choose the period and show the jp_ct worksheet. It lists sales before tax and the tax at 10% and at 8%, the purchases at each rate and the tax you can claim, then the amount to pay or claim. Copy the figures into your own return.

The qualified invoice

An invoice under the qualified invoice system carries the seller's registration number, which is T followed by 13 digits, and a subtotal and tax total for each rate. The Japan tab checks the registration number stored in the e-invoice settings. It also lists issued invoices that mix rates, because those need per-rate subtotals that the shared document printout does not show yet.

The printed invoice itself is made by the shared document designer. If the T number or the per-rate subtotals are missing from the printout, that is a change for the shared document tools, not for this pack.

What the pack doesn't cover

The pack does not send an invoice to Peppol, does not file a consumption tax return and does not decide whether a supply is reduced-rated, exempt or outside the scope.