Japan

QII Live Updated 2026-01-051 change this quarter

Baseline

Qualified Invoice System (QII) & e-Tax Filing

Japan introduced the Qualified Invoice System (QII) in October 2023, fundamentally changing how consumption tax (JCT) credits are claimed. Only invoices from registered 'qualified invoice issuers' can support input tax credits. Tax returns are filed digitally through the e-Tax system operated by the NTA.

Key Dates

Oct 2023Qualified Invoice System (QII) launched

Oct 2026Transitional measures for non-QII invoices expire (80% -> 50% credit)

Oct 2029Full QII mandate: no credits without qualified invoices

Who is in scope

All JCT-registered businesses for filing. QII registration voluntary but essential for B2B.

Process

Business registers as qualified invoice issuer with NTA -> issues qualified invoices with registration number -> buyer uses qualified invoices to claim input tax credit -> JCT return filed via e-Tax.

Official Sources

NTA — Qualified Invoice System e-Tax

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