Effective October 1, 2023, the qualified invoice system for consumption tax will be implemented.

This system will require the retention of qualified invoices for the deduction of purchase tax when multiple tax rates are included due to the reduced tax rate.

＜For Sellers＞
Sellers, registered business entities, need to submit applications when requested by a counterparty (taxable entity), and the former is required to retain a copy of the invoice.

＜For Buyers＞
In order to apply for the purchase tax credit, buyers are required to retain the invoice* issued by the registered counterparty (seller) in principle.

*Buyers can also apply for the purchase tax credit by retaining purchase invoices and other documents that contain obligatory items in invoices and confirmed by the counterparty.

Overview of Qualified Invoice System| National Tax Agency (Japanese only)

Our Qualified Invoice Registration Number

learningBOX will be registered as a Qualified Invoicing Business on October 1, 2023.
Our registration number is T9140001087857.
For registration numbers, see Qualified Invoicing Business (Japanese only).