How to write an invoice in Japan

Reviewed by Jordy Meow & Emi (accountant) · Updated 22 Jun 2026 · About

All the information to make a perfect invoice to your Japanese customers.

Once you are officially registered at the tax office as a freelancer, you finally can work and invoice your customers! But you might wonder, what is a good invoice regarding the Japanese standards? And since October 2023, there is one more thing to understand first: the Invoice System¹ (インボイス制度). If you make sure to check all the points below, you cannot mistake.

The Invoice System (インボイス制度), read this first #

Since 1 October 2023, Japan uses a "qualified invoice" system, very similar to the VAT invoices used in Europe. It changes the way consumption tax² (the 10% you add to your invoices) works, and it affects every freelancer.

Here is what you need to know, in plain words:

• To issue a qualified invoice³, you must first register with the tax office as a qualified invoice issuer⁴. Once registered, you receive a registration number⁵ made of the letter "T" followed by 13 digits (e.g. T1234567890123). This number must appear on your invoices.
• Your customer (if it is a company or another taxable business) can only deduct the consumption tax you charged if your invoice is a qualified one, with your T-number on it. Without it, they pay that tax twice, so many clients now ask their freelancers to be registered.
• Registering has a cost. If your taxable sales are ¥10 million or less per year, you used to be a "tax-exempt business"⁶ and could keep the consumption tax you collected. Once you register as a qualified invoice issuer, you become a taxable business and must file a consumption tax return every year, on top of your income tax return.

So the real question every freelancer faces is: should I register or not?

• If most of your clients are businesses in Japan, they will usually expect a qualified invoice, registering keeps you competitive.
• If your clients are individuals, or companies abroad (exports are not subject to Japanese consumption tax), you may not need to register at all.

There is no single right answer, it depends on who your customers are. When in doubt, ask your customers whether they need a qualified invoice from you.

The 2割特例 relief is ending soon #

To soften the blow for small businesses that newly registered, the National Tax Agency created a transitional measure called the 20% special⁷ (2割特例): instead of computing your real consumption tax, you simply pay 20% of the tax you collected (about 2% of your sales). It is a big saving, but it only applies to tax periods within 1 October 2023 to 30 September 2026. For most freelancers (who file on a calendar-year basis), the 2026 consumption-tax return is the last one that can use it. After that, a smaller successor (the 3割特例, paying 30% of the tax you collected) is set to replace it for the 2027 and 2028 returns, so plan ahead.

This page is general information, not tax advice. The register-or-not decision has real money consequences, if you are unsure, a quick chat with a tax accountant⁸ is worth it.

Invoice Sample for Japan #

Checkpoints #

• ① The notification of "Invoice" or "請求書"
• ② Information about you :
  • The business name (if any)
  • Your name (optional if you are using a business name)
  • Your registration number (the "T" + 13 digits), required if you are a qualified invoice issuer
  • Your business address (optional if you are working at home)
  • Your email address ; phone number (optional)
  • Your logo (optional)
• ③ Information about the customer :
  • The name of the company : the name of the business name (if any)
  • The name of the contact in the company : the name of the freelance
  • The address
• ④ Invoice information :
  • Invoice number : it has to be logical and to follow a series.
  • Invoice date
  • Due date
• ⑤ The details of the provided services :
  • The name of the service (and the description, optional)
  • Unit price without CST
  • Quantity
  • Amount (Unit price * quantity) without CST
• ⑥ The total calculation :
  • The total without tax
  • The CST amount (10% of the total without tax). If you sell items at the reduced 8% rate, show each tax rate and its tax amount separately, a qualified invoice must break the totals down per rate.
  • The withdrawn tax amount (10,21% of the total amount without tax if it is under 1,000,000 yens, 20,42% if it is over 1,000,000 yens ; not necessary if under 50,000 yens or if you are billing a freelance who is not authorized to withdraw tax from your invoice)
  • The payable amount (total without tax + CST amount - withdrawn tax amount)
• ⑦ Payment information :
  • The payment method (bank transfer, cash, credit card…)
  • If bank transfer #1 : a short notification about who must pay the bank transfer fees
  • If bank transfer #2 : your bank account information

Example #

• Total without tax : 100,000 yens
• CST Amount : 100,000 yens * 10% = 10,000 yens
• Withdrawn tax amount : 100,000 yens * 10,21% = 10,210 yens
• TOTAL (payable amount) : 100,000 yens + 10,000 yens - 10,210 yens = 99,790 yens

There is no rule about the design of an invoice. Do not hesitate to make a personal invoice template which looks like you, then your customers will recognize them quickly! If you still wonder how to make your invoice template or if you don't have time, feel free to use our template below.

This might help #

¹ Invoice System : インボイス制度 inboisu seido, officially the "qualified invoice retention method", 適格請求書等保存方式
² Consumption tax (CST) : 消費税 shōhizei
³ Qualified invoice : 適格請求書 tekikaku seikyūsho
⁴ Qualified invoice issuer : 適格請求書発行事業者 tekikaku seikyūsho hakkō jigyōsha
⁵ Registration number : 登録番号 tōroku bangō
⁶ Tax-exempt business : 免税事業者 menzei jigyōsha
⁷ 20% special (transitional measure) : 2割特例 ni-wari tokurei
⁸ Tax accountant : 税理士 zeirishi