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Japan Qualified Invoice Template

A free, editable layout for a qualified invoice (tekikaku seikyūsho) under Japan's Qualified Invoice System, which started on 1 October 2023. It has fields for the six items the National Tax Agency lists: the issuer's name and registration number ("T" plus 13 digits), the transaction date, the transaction details with reduced-rate items marked, the totals and rate for each tax rate, the consumption tax for each rate, and the buyer's name. Only businesses registered as qualified invoice issuers can issue qualified invoices, so the layout is useful only once you have your registration number. You enter every amount yourself, and the file downloads as HTML that you can edit in a browser and print or save as PDF. It is a layout, not a check of your tax position. InvoiceQuickly's own invoices cannot be used as qualified invoices: they apply only one tax rate per invoice and do not offer yen. New PDFs copy saved tax IDs, but this alone does not provide the required Japanese qualified-invoice workflow.

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Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Registration number (T + 13 digits)
  • Transaction date (if different from issue date)
  • Reduced-rate items marked ※ (8%)
  • Total of 10% items and rate
  • Consumption tax at 10%
  • Total of 8% items and rate
  • Consumption tax at 8%

How to Create Your Japan Qualified Invoice

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Agree the payment date with your customer and state it on the invoice with your bank details for transfer. If you invoice on a monthly closing date, a monthly statement can serve as the qualified invoice as long as it, alone or with your delivery notes, contains all six required items. Check any contract or industry rules on payment timing that apply to you before you set terms.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Japan's consumption tax is 10% as standard (7.8% national + 2.2% local) and 8% reduced (6.24% + 1.76%) for food and drink, excluding alcohol, eating out and catering, and for subscriptions to general newspapers published at least twice a week (National Tax Agency, current as of 1 April 2026). A qualified invoice shows the total and the tax for each rate, with the tax rounded once per rate per invoice. Since 1 October 2026, buyers can credit only 70% of the tax on purchases from unregistered suppliers, falling to 50% from 1 October 2028 and 30% from 1 October 2030, with no credit from 1 October 2031. A Cabinet plan approved on 15 September 2026 would cut the rate on food and drink to 1% from 1 April 2027 to 31 March 2029, subject to legislation.

Industry context (2026)

Japan's Qualified Invoice System has applied since 1 October 2023. The FY2026 tax reform, enacted in April 2026, slowed the phase-out of credits for purchases from unregistered suppliers. The credit fell from 80% to 70% on 1 October 2026, falls to 50% on 1 October 2028 and 30% on 1 October 2030, and ends on 1 October 2031. For tax periods starting on or after 1 October 2026, it is capped at ¥100 million of purchases a year from any one unregistered supplier. The 20% special measure for newly registered small businesses ended with the tax period that includes 30 September 2026. Registered sole proprietors can use a new 30% measure on their 2027 and 2028 returns (National Tax Agency, accessed 27 October 2026).

Worked example

Sakura Coffee Trading Co., Ltd., a registered qualified invoice issuer in Tokyo, supplies Hana Café in Yokohama on 20 October 2026 (an illustrative example). Lines: drip coffee bags ※, 35 boxes at ¥1,187 = ¥41,545 (8%); paper cups, 1,000 at ¥15.50 = ¥15,500 (10%). 8% items total ¥41,545, consumption tax 8%: ¥41,545 × 8% = ¥3,323.60, rounded down once to ¥3,323. 10% items total ¥15,500, consumption tax 10% ¥1,550. Total payable ¥61,918. The invoice shows Sakura Coffee Trading's name and registration number (T followed by its 13-digit corporate number), the date, the ※ note "※ reduced tax rate item", and the buyer's name, Hana Café.

Common mistakes to avoid

Missing or mistyped registration number

Without a valid T number the document is not a qualified invoice. Customers can check numbers on the NTA's publication site.

One tax total for mixed rates

Invoices with 10% and 8% items must show the total and the tax for each rate separately, with the 8% items marked.

Rounding tax on every line

Round once per rate per invoice. Rounding each line and adding the results is not allowed on a qualified invoice.

Using the old 80% or 2029 dates

Since 1 October 2026, buyers can credit 70% of the tax on purchases from unregistered suppliers, and the credit now ends in 2031, not 2029.

Leaving out the buyer's name

Only simplified qualified invoices from retail, restaurant, taxi and similar businesses can leave it out. B2B invoices need it.

Invoicing Tips

  • 1Register as a qualified invoice issuer first. Your number is "T" plus your 13-digit corporate number, or a separate 13-digit number for sole proprietors.
  • 2Mark every 8% item with a symbol such as ※ and explain the symbol on the invoice.
  • 3Total the 10% items and the 8% items separately, then calculate and round the tax once for each rate. Do not round item by item and add the results.
  • 4Give the buyer's company name. Only simplified qualified invoices, issued by retailers, restaurants, taxis and similar businesses, can leave it out.
  • 5Keep a copy of every qualified invoice you issue. Issuing one when a taxable business customer asks is an obligation once you are registered.
  • 6If your monthly statement and delivery notes together contain all six items, they can serve as the qualified invoice.

Related Resources

Frequently Asked Questions

What must a Japanese qualified invoice include?

Six items: the issuer's name and registration number, the transaction date, the transaction details (marking reduced-rate items), the total for each tax rate (tax-exclusive or tax-inclusive) with the rate, the consumption tax for each rate in yen, and the name of the business receiving the invoice.

Can I use this template if I am not registered?

Not as a qualified invoice. Only registered qualified invoice issuers can issue one. An unregistered business can still issue an ordinary invoice, but its business customers can credit only part of the consumption tax: 70% for purchases from 1 October 2026 to 30 September 2028, then 50%, then 30%, and none from 1 October 2031.

How do I round consumption tax on a qualified invoice?

Once per tax rate per invoice. Add up the 10% items and the 8% items, apply each rate to its total and round each result once, using any method (down, up or to the nearest yen). Rounding each line and adding the rounded figures is not allowed.

Does the template calculate consumption tax?

No. The downloaded HTML file is a layout, and you enter the totals and tax yourself. InvoiceQuickly copies saved tax IDs to new PDFs, but its editor does not offer yen or separate tax totals per rate and is not designed to produce Japanese qualified invoices.

Is e-invoicing mandatory in Japan?

No. A qualified invoice can be issued without a particular electronic format. The Digital Agency manages the Peppol JP PINT specification for businesses that choose structured e-invoices.