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Japan - Statutory Changes
Consumption Tax - Transitional Input Tax Credit effective October 1, 2026
Last Updated: October 1, 2023
The Qualified Invoice Base method has been introduced to receive tax credit for consumption tax corresponding to multiple tax rates on purchases.
What is a Qualified Invoice?
A qualified invoice is a document in which a Supplier tells a customer the exact taxable tax rate, consumption tax, etc. in New Input Tax credit system.
Details in local language can be found on: https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/invoice-review/index.htm#rem...
A Qualified Invoice must contain the following information:
- Name of supplier and supplier’s Registration Number for qualified invoice purpose
- Date of taxable transaction
- Description of taxable transaction (which rate is applied)
- Taxable amount per tax rate
- Tax amount per tax rate
- Name of buyer
Reference: Document from the National Tax Agency's website (Japanese)
Consumption Tax - Transitional Input Tax Credit (Effective October 1, 2026)
Changes vs October 01, 2023 are highlighted in bold.
|
Effective Date
|
Invoice Type
|
Deductible Percentage
|
|
01 Oct 2026
|
Qualified Invoice
|
100%
|
|
Non-Qualified Invoice (Non-registered Suppliers)
|
70%
|
|
1 Oct 2023
|
Qualified Invoice
|
100%
|
|
Non-Qualified Invoice (Non-registered Suppliers)
|
80%
|
Note: Please disregard these updates/changes if they do not apply to your SAP Concur configuration. If these updates/changes apply to your configuration, you wish to add/remove any of your organization email contacts or if you have questions, please, raise a Support case for MRA Team (Steps here)
