2026-02-10 · 5 min read
Japan's Qualified Invoice System: A Freelancer Primer
Why registration matters for consumption tax and how invoicing tools help you stay compliant.
The Qualified Invoice System (適格請求書等保存方式) affects how businesses claim input tax. Registered businesses issue invoices that buyers can use for credit.
If you earn over ¥10M annually, you're required to register. Even below that threshold, many clients prefer working with registered businesses for tax credit purposes.
Key compliance requirements: display your registration number (T + 13 digits), apply the correct tax rates (8% and 10%), and calculate tax per rate per invoice — not per line item.
Consult a tax professional for your situation; use official National Tax Agency resources for definitive rules.