How to Register as a JCT Qualified Invoice Issuer

Are You Prepared for the Upcoming Changes to Japanese Consumption Tax?

In previous articles, we’ve been covering the upcoming changes to JCT.

Upcoming Changes to Japanese Consumption Tax in 2023

The important points are:

1. Japanese tax authorities will be introducing the JCT Qualified Invoice System in 2023
2. Only Qualified Invoices can be deducted when your customer files a consumption tax return
3. Only Qualified Invoice Issuers can issue qualified invoices
4. In order to become a qualified invoice issuer, you need to register as such with the tax authorities by March 31, 2023

In this article, we’ll be covering the registration process in becoming a JCT Qualified Invoice Issuer.

Let’s dive in!

JCT Qualified Invoice Issuer Registration

What do I need to do to register as a Qualified Invoice Issuer under JCT?

Before we get into the actual registration process, let’s first understand that only taxable businesses (taxable for consumption tax purposes) are permitted to register as a Qualified Invoice Issuer.

If you are currently tax exempt, you will need to give up the exempt status if you decide to become a Qualified Invoice Issuer.

With that in mind, let’s proceed.

Businesses seeking to register as a Qualified Invoice Issuer must submit a registration application form to the head of the tax office in charge of their tax jurisdiction.

The registration application form can be submitted using e-Tax, which is an online system provided by the Japanese National Tax Agency (NTA) for filing and paying taxes electronically.

Sole proprietors can also use their smartphones to complete the registration procedures.
If submitting the registration application form by mail, it should be sent to the invoice registration center at the National Tax Agency.

The head of the tax office that receives the registration application form will, if the registration is not denied, enter the required information into the Qualified Invoice Issuer Registration Directory and notify the business of their registration.

Additionally, the following information of the Qualified Invoice Issuer will be displayed on the NTA’s website.

1. The name of the Qualified Invoice Issuer
2. For entities, the location of the main office (Sole proprietors may request that their business name and location of business be disclosed)
3. For foreign businesses (excluding Specified Foreign Businesses; foreign businesses that have no office, business or similar presence within Japan), the location of the office, business or similar presence in Japan
4. Registration number
5. Registration date
6. Termination or Expiration date of registration

We Can Take Care of the JCT Registration For You

Japan Professional Alliance can offer immediate assistance in complying with the new “Qualified Invoice System” and other Japanese Tax requirements that you may have.

We offer a comprehensive JCT solution that will help you meet the minimum requirements of JCT at an affordable price.

All work will be led by bilingual CPAs fluent in English and Japanese.

• Asses whether the transaction with your Japanese customer is subject to JCT
• Complete your registration as a “Qualified Invoice Issuer” with the Japanese Tax Authorities
• Provide you with an invoice template that meets the requirements of a “Qualified Invoice”
• Act as your tax agent in Japan
• Prepare and submit Japanese consumption tax returns
• Make tax payments to the tax authorities on your behalf

Reach Out To Us!

Reach out to us using the contact form below and let’s schedule a call to discuss next steps!