Notification to stop being an invoice issuer: file by 15 days before the first day of the next taxable periodIf you want to quit invoice registration, watch the deadline
To give up registration as a qualified invoice issuer, you submit the "notification of request to cancel registration as a qualified invoice issuer". To make it effective from the first day of the next taxable period, it must be submitted by the day 15 days before that first day.
- Submitting the notificationTo the tax office for your place of tax payment (e-Tax or on paper)
- By 15 days before the first day of the next taxable periodIf in time, the registration lapses on the first day of the next taxable period
- After the 15-day markThe registration lapses on the first day of the taxable period after that
Key points
- File with the head of the tax office with jurisdiction over your place of tax payment, through e-Tax or on paper
- If submitted by 15 days before the first day of the next taxable period, the registration ceases to be effective on that first day
- If submitted after that, it takes effect on the first day of the taxable period after that
- Cases such as business closure or death involve a separate notification procedure
What to do in practice
- Work out the day 15 days before the first day of the taxable period in which you want to stop, and file with time to spare
- Tell your customers when you will stop being registered
Even after you register for the invoice system, you can quit. But if you do not notify the tax office at least 15 days before the day you want to stop, the day you can quit gets pushed back by one whole period.
Points
- To quit, you submit a special form to the tax office
- If you submit it at least 15 days before the next period starts, you can quit from the next period
- If you are too late, you quit from the period after that
What the words mean
- Taxable period
- The stretch of time used for calculating consumption tax. For individuals it is January to December; for companies it is the one-year accounting period.
- National Tax Agency (NTA): NTA: D1-70 Procedure for notifying a request to cancel registration as a qualified invoice issuer
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.