The new Qualified Invoice System that will be effective as of 1 October 2023 will allow taxpayers to claim the JCT input credit from JCT registered vendors (similarly to a VAT invoicing system). Vendors intending to issue qualified invoices will have to register in the local tax offices starting from 1 October 2021 and no later than 31 March 2023.

Japan has not published the format of the n…