Requirements for Qualified Invoice

The information to be included in the Qualified Invoice is as follows.

  1. Registered Invoice Number
  2. Name of seller
  3. Date of transaction occurred
  4. A line detailing each product or service. If the 8% applies, the statement to that effect.
  5. The total amount of tax-excluded value or tax-inclusive value of the products or services per tax rate.
  6. Tax amount per tax rate
  7. Name of buyer
 

Qualified Return Invoice

Qualified invoicing businesses are obligated to deliver a qualified return invoice when making returns or discounts. The obligation is exempt when the refund is JPY10,000 or below (tax-inclusive).

The information to be included in the Qualified Return Invoice is as follows.

 

  1. Registered Invoice Number
  2. Name of seller
  3. Date of refund of the sales
  4. Date of the original transfer of the taxable asset on which the refund is based (a certain period within the taxable period is acceptable)
  5. Details of the assets or services pertaining to the transfer. If the 8% applies, the statement to that effect.
  6. The total amount of the refund for the sales, tax-excluded value or tax-inclusive value of the products or services per tax rate.
  7. Tax amount per tax rate
  8. Name of buyer

 

Fractional treatment

It is unacceptable to calculate the consumption tax amount for each item and state the total amount as the amount of each consumption tax.