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This article applies to selling in: Japan

Qualified Invoice Retention System (starting on Oct 1, 2023) - overview

Starting on October 1, 2023, the Qualified Invoice Retention System(Japanese) will come into effect with regard to the Japanese Consumption Tax ("JCT"). Qualified Invoice Retention System is a system that will allow business customers to claim consumption tax deduction. Once this new system comes into effect, Japanese business customers will not be able to claim tax deduction if their invoices do not have the Seller’s Japanese Consumption Tax Registration Number (“JCT Number”). Refer to the JCT handout (English or Chinese) for more information on the Qualified Invoice Retention System. Amazon will respond to this change as described below.

Issuing Qualified Invoice

Since October 1, 2019, has been issuing invoices to the business customers and the sole proprietorships on behalf of the sellers. Currently, we are providing in this format, however, once this new system comes into effect, invoices must have the JCT Number on it to be treated as qualified invoices that are required for the business customers to claim tax deduction. Amazon will start showing the JCT number on the invoices by October 1, 2023 for the sellers who have provided the JCT number on Seller Central.

Actions need to be taken by the seller

  1. Acquiring JCT Number
  2. Inputting JCT Number on the tax setting page on Seller Central.

These two actions need to be taken by the JCT number registered Seller. Refer to the following for more details.

Acquiring JCT Number

You can get the JCT Number by submitting the application through online(e-tax) or by sending the document to the National Tax Agency (NTA). Applications have been accepted since October 1, 2021. The NTA announced that in order to get the number by October 1, 2023, application must be submitted by March 31, 2023 as a general rule. We recommend that you submit the application as early as possible, as it may take some time to receive the JCT number as the deadline for application approaches. To learn about the detailed process for requesting your JCT Number, go to National Tax Agency guidance (Japanese) or consult your external tax advisor (support available in English or Chinese).

Inputting JCT Number on the tax setting on Seller Central

If you choose “Yes: I am obligated to declare consumption tax in Japan.” on the Tax Setting page, you will be able to input the JCT number in the column below. Only T+13-digit number is allowed to insert. The number must be the same with the number acquired by the seller shown on this page. If it does not match, it will not be admitted as a qualified invoice. Amazon will issue the invoice on your behalf based on the information provided. Note that it would be your responsibility if the information you provided is incorrect. Make sure that the information (the number and seller name) you input in Seller Central matches to the officially announced by the National Tax Agency on this website.

Related help page

Qualified Invoice Retention System (starting on Oct 1, 2023) FAQ

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