Japan has established a national framework for structured electronic invoicing based on Peppol. The Digital Agency acts as the Japan Peppol Authority and oversees the country's Peppol implementation.
There is currently no general requirement for Japanese businesses to exchange B2B invoices electronically. Japan's Qualified Invoice System, introduced in October 2023, sets tax requirements for qualified invoices, but does not require invoices to be issued electronically or through Peppol.
