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Qualified Invoice System for Japanese consumption tax will start on October 1, 2023. This article will provide an overview of the Qualified Invoice System and the procedures that need to be taken.

Japanese consumption tax is equivalent to the Value Added Tax (VAT) or Goods and Service Tax (GST) in other countries. As well as VAT or GST, the Japanese consumption tax system is complex. In particular, the determination of filing obligation of consumption tax might be a bit confusing, although it is essential to operate a business in Japan. This article summarises an overview of how to determine the filing obligation of the Japanese consumption tax return.