General information

CountryContinentCountry codeCapitalArea(total)Population
JapanAsiaJPTokyo377,976 sq km123,719,238 (2023 est.)
Real GDP per capitaBudgets(revenue)Budget(expenditure)Taxes and other revenuesTelephones,mobile,celular,total subscriptionInternet users (total)
$40,800 $1.714 trillion$1.885 trillion35.2% of GDP195,054,893 113,252,419 
Page last updated: 2023

Authority

a) Fiscalization: Contact Link.
b) E-Invoicing:

About

Currently, there is no legislated tax invoice; taxpayers are instead required to maintain prescribed tax books partially because until October 2019 there was only a single Consumption Tax rate. An 8% reduced rate was introduced alongside the 10% standard rate. The invoicing system will ensure that the creditable tax amount can be calculated properly, given the multiple tax rates.

The launch of the new invoicing system is planned for October 2023

Legal Framework


a) E-Fiscalization: Fiscalization requirements.
b) E-Invoicing:

Resources

  1. https://www.avalara.com/vatlive/en/vat-news/japan-tax-qualified-invoices-october-2023.html?
  2. https://edicomgroup.com/blog/japan-adopts-peppol-network-for-einvoicing
  3. https://www.basware.com/en-en/compliance-map/?location=jp
  4. https://www.nta.go.jp/english/

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