A Qualified Invoice Needs 6 Items; Simplified Invoices for Retail, Restaurants, and Similar Businesses May Omit SomeThe "six things" that always appear on an official invoice
A qualified invoice requires six items: the seller's name and registration number, the transaction date, the transaction details, the amount by tax rate and the applicable tax rate, the consumption tax amount by tax rate, and the recipient's name. A simplified invoice used in retail, restaurants, taxis, and similar businesses may omit some of these.
Key points
- (1) The recipient's name (2) The seller's name and registration number (3) The transaction date (4) The transaction details (and a note if the items are subject to the reduced tax rate)
- (5) The total consideration for each of 10% and 8% (tax-excluded or tax-included) and the applicable tax rate (6) The consumption tax amount for each of 10% and 8%
- A simplified invoice may omit the recipient, and stating either the tax rate or the tax amount is enough
- The registration number is "T + corporate number" for a taxable business operator with a corporate number, and "T + 13 digits" for others
What to do in practice
- Check whether your invoice and receipt formats meet the 6 items
- Check the registration number and the items on documents you receive before filing them
An invoice (a qualified invoice, or tekikaku seikyusho) is an official bill that follows the consumption tax rules. It clearly shows who sold to whom, when, what, for how much, and how much consumption tax was included. The seller's registration number is an important mark too.
- (1)The buyer's name
- (2)The seller's name and registration number
- (3)The date of the deal
- (4)What was sold
- (5)The amount for each tax rate, and the rate
- (6)The consumption tax amount for each tax rate
Points
- It has the seller's name and the registration number given by the government
- It has the buyer's name, the date, and what was sold
- It has the amount for each of 10% and 8%, and the consumption tax amount
What the words mean
- Registration number
- A number starting with T given to shops that can issue invoices
- Simplified invoice
- A simple bill, like a shop receipt, that does not need to show everything
- National Tax Agency (NTA): NTA: Overview of the Invoice System
- National Tax Agency (NTA): NTA: No. 6625 Items Required on a Qualified Invoice
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.