Japan Mandates Digital Invoice System Compliance by October 2026
Summary
The National Tax Agency has announced that all businesses with annual revenue exceeding ¥10 million must implement qualified invoice-issuing systems by October 2026. This extends the existing invoice system requirements and adds new digital compliance standards for B2B transactions.
Why It Matters
- Non-compliance will result in loss of consumption tax credits for business customers
- Digital invoice systems will become mandatory infrastructure for B2B commerce
- Early adoption provides competitive advantage with enterprise customers
What To Do
- Audit current invoicing processes and identify gaps in qualified invoice compliance
- Evaluate POS and accounting software capabilities for digital invoice generation
- Register as a qualified invoice issuer if not already registered
The National Tax Agency (NTA) has clarified compliance requirements for Japan's digital invoice system, setting October 2026 as the deadline for full implementation.
What's Required
All qualified invoice issuers must now:
- Issue invoices in approved digital formats (Peppol, e-Invoice Japan standard)
- Maintain electronic records meeting preservation requirements
- Implement systems capable of immediate invoice verification
Impact on Small Businesses
While the ¥10 million threshold remains unchanged, businesses below this threshold are encouraged to register voluntarily to maintain competitiveness in B2B markets.
Recommended Actions
- Upgrade accounting and POS systems to support qualified invoice generation
- Train staff on new invoice verification procedures
- Establish digital record-keeping processes meeting NTA standards
Seisei's integrated POS and accounting solution includes built-in qualified invoice support to help businesses meet these requirements.
Original Source: National Tax Agency
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