Japan

Examples of compliant cXML invoices and credit notes for Japan.

Introduction

Japan has an indirect tax system in the form of Consumption tax (CT), and electronic invoicing is permitted in Japan. A formal tax invoice system (locally termed as tekikaku-seikyu-sho) is due to be implemented in October 2023. At this time, certain enterprises can deduct the amount of Japanese Consumption Tax (JCT) paid on purchases from the amount of tax they owe to the tax authorities.

Note:

When setting up your remit-to address, your Tax registraion ID must be in the following format: T9999999999999.

If the date of supply isn't specified on the invoice, Coupa will copy it from the invoice date.

Invoice content requirements

Table 1.
Invoice Content Field Mandatory/Conditional Comments
Name Mandatory The full name of the supplier
Address Recommended The address of the supplier
Name Mandatory The full name of the buyer
Address Recommended The address of the buyer
Invoice Date Recommended The date of issue of the invoice
Date of Supply Mandatory The date of the supply of the goods/services
Currency Recommended The currency which is used in the transaction and on the invoice
Net Total Recommended Amount payable (VAT excluded)
Tax Total Recommended Total VAT payable
Gross Total Mandatory Amount payable (VAT included)
Quantity Recommended The quantity of the goods supplied or the extent and nature of the services rendered
Description Mandatory The description/nature of the goods or services
Taxable Amount Recommended Taxable amount per VAT rate or exemption
Tax Rate Recommended Applicable VAT rate (per good/service)
Tax Amount Recommended VAT Payable at line level
Unit Price Recommended Unit price exclusive of VAT

Extrinsic fields

There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Japanese invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.

Example invoices