Compliance · 🇯🇵 Japan Voluntary

Japan — JP PINT · Peppol via Digital Agency

Peppol JP PINT · voluntary network on top of Qualified Invoice System — regulator: Digital Agency / National Tax Agency (NTA). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Qualified Invoice System is mandatory since 1 October 2023 — to claim consumption-tax input credit, the seller must be a registered Qualified Invoice Issuer.
Peppol JP PINT is the Digital Agency's recommended format for exchanging qualified invoices electronically — but using Peppol itself is voluntary.
From 1 Oct 2026, input-tax credit on invoices from non-qualified issuers drops from 80% to 50% (further drop to 0% by Oct 2029).
Digital Agency = Japan Peppol Authority (since 2022); the National Tax Agency (NTA) owns the Qualified Invoice rules.
Invoice numbers must include the seller's 13-digit registration number prefixed with T.

Deadlines

Date	Who	What
2022-09	Digital Agency joins OpenPeppol	Japan Peppol Authority established.
2023-10-01	All taxable persons	Qualified Invoice System mandatory; T-prefixed registration numbers required.
2026-10-01	All taxable persons	Transition: input-tax credit on non-qualified invoices drops to 50%.
2029-10-01	All taxable persons	Final transition: input-tax credit on non-qualified invoices drops to 0%.

Background

Japan operates two parallel layers. The mandatory layer is the Qualified Invoice (Retention) System — operated by the National Tax Agency, in force since 1 October 2023. To claim consumption-tax input credit, the seller must be a registered Qualified Invoice Issuer with a T-prefixed 13-digit registration number; the invoice (paper or electronic) must carry that number plus per-rate tax breakdowns.

The voluntary layer is Peppol JP PINT, run by the Digital Agency as Japan Peppol Authority. JP PINT is a Japanese CIUS on Peppol International Invoice — the recommended electronic format for exchanging qualified invoices. There's no obligation to use Peppol; many Japanese taxpayers exchange qualified invoices as PDFs by email. But adoption is rising as ERPs add support, and JP PINT is the path forward.

The transition has teeth via tax economics: from 1 October 2026 the input-tax credit on invoices from non-qualified issuers drops from 80% to 50%; on 1 October 2029 it drops to 0%. So practically, every B2B seller must either become a Qualified Invoice Issuer or accept losing customers.

Format profile

JP PINT — Japanese CIUS on Peppol International Invoice (UBL 2.1).
Seller's Qualified Invoice Issuer registration number (T + 13 digits) mandatory.
Per-rate consumption-tax breakdown (10%, reduced 8%, exempt) required.
Buyer's name and address required; full TIN/TRN not always required for B2C.

Required fields

seller.qualifiedInvoiceNumberstring (T + 13 digits)required

Qualified Invoice Issuer registration number; without it the invoice does not entitle the buyer to input-tax credit.
seller.corporateNumberstring (13 digits)required

Japanese Corporate Number; used as Peppol participant ID under scheme 0188.
lines[].taxRatestringrequired

10%, 8% (reduced), or exempt.

Public sector (B2G)

Combined private + public flow — no dedicated B2G hub for this country.

B2B reporting / clearance

No central B2B reporting hub — pure transmission only.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
Japan happy path	Sender corporate number `1234567890123`, qualified invoice number `T1234567890123`, recipient any JP corporate in Flowie sandbox.

FAQ

Do I have to use Peppol in Japan?

No. The Qualified Invoice System accepts paper, PDF, and any electronic format the parties agree on. Peppol JP PINT is the recommended electronic format and is rapidly becoming the default in B2B ERP integrations.

References

Primary sources (government / regulator / standards body):

Digital Agency · JP PINT — Japan Peppol Authority.
National Tax Agency · Qualified Invoice System — NTA — Invoice Retention System.
OpenPeppol · Japan profile — JP PINT Peppol profile.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Japan Qualified Invoice + Peppol — Industry tracker.