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Invoice (インボイス): do you actually need the T-number?

Since 2023, Japanese companies ask for the インボイス (qualified invoice) to claim their 消費税 (consumption tax) credit. That put many freelancers in a decision with a cost on both sides.

Short answer

You only need to register if your clients are businesses that require a qualified invoice. If you sell directly to consumers, you usually don't. The catch: once registered, you remit 消費税 even if you invoice under ¥10 million.

What's at stake on both sides

  • Without the T-number, business clients lose part of their 消費税 credit — and some switch suppliers because of it.
  • With the T-number, you become a 課税事業者 (taxable business) and start remitting the tax, even below ¥10 million.
  • Registering without knowing the 2-wari special measure means paying the full calculation, when you could remit just 20% of the tax on sales.
  • The 消費税 return is separate from the income tax return, with its own deadline (March 31). Many people find out too late.

How to decide

  1. 1

    Look at who your clients are

    If they're businesses that need the invoice to offset tax, the T-number weighs a lot. If they're end consumers (delivery, salon, direct services), usually not.

  2. 2

    Estimate the cost of remitting

    Work out roughly how much 消費税 you'd remit per year. Compare it with the real risk of losing clients who require the invoice.

  3. 3

    If you register, use the 2-wari measure

    Anyone who became taxable only because of the インボイス may remit just 20% of the tax on sales, between 2023 and 2026. You simply pick it on the return itself.

  4. 4

    Keep the invoices you issue

    A qualified invoice has mandatory fields, and you must keep a copy. Issuing through a system avoids rejected invoices and rework.

Common mistakes

  • Registering 'just in case', with no client asking for it — and taking on the duty to remit tax needlessly.
  • Not knowing the 2-wari measure exists and paying the full calculation.
  • Issuing an invoice missing mandatory fields and having payment delayed.
  • Forgetting the 消費税 return has its own deadline, March 31.

How eKOJINjp helps

Qualified invoices issued and 消費税 calculated

eKOJINjp issues 請求書 in the qualified-invoice format with your T-number, tracks your revenue against the ¥10 million threshold, and computes the 消費税 under the 2-wari measure, field by field.

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Frequently asked questions

What is the T-number?

It's the qualified invoice issuer registration: the letter T followed by 13 digits, obtained from the 国税庁 (National Tax Agency).

Am I required to register?

No. Registration is optional. It matters when your clients are businesses that need the 消費税 credit.

What is the 2-wari special measure?

A transitional rule (2023–2026) for those who became taxable only by registering for the インボイス: instead of the full calculation, you remit 20% of the tax on sales.

If I register, can I undo it?

You can cancel by filing the request at the 税務署, but it only takes effect from the following tax period — leaving isn't immediate.

I invoice under ¥10 million. Do I still remit?

If you register for the インボイス, yes: registration makes you a taxable business regardless of revenue.

When do I file the 消費税?

For individuals the deadline is March 31 — one month after the income tax return.

Keep reading

Shouhizei (消費税) and the ¥10M thresholdAoiro Shinkoku (blue return)

Informational content based on public material from the 国税庁 (Japan's National Tax Agency). Rules can change each tax year.