Japan is an island country in East Asia. It is in the northwest Pacific Ocean and is bordered on the west by the Sea of Japan, extending from the Sea of Okhotsk in the north toward the East China Sea, Philippine Sea, and Taiwan in the south.

Although fiscalization rules in the standard sense are not defined – what kind of a hardware or a software must be used at the point of sale for recording transactions and issuing receipts, it is necessary to maintain accurate books of account and traceable records of transactions.

From October 2023 new system – qualified invoice system is applicable implying that invoices are issued only through registered invoice issuers with certain simplifications for B2C transactions.

The QI (qualified invoice) can be issued only by a business operator officially registered with the tax authority as the “Registered Business Operator” (RBO).

Need to get and/or to remain compliant?