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FAQs: About JP PINT (Overview)

  • The content of this FAQ is as of July 21, 2023, and is subject to change without notice due to changes in the rules and operation policies of OpenPeppol, etc.

Q1-1

What is JP PINT? Do all so-called "electronic invoices" have to be compatible with JP PINT? In the first place, is it mandatory to provide and receive so-called "electronic invoices" under the storage method for consumption tax qualified invoices, etc.?

A1-1

JP PINT is the Japanese standard for Peppol e-invoice exchanged over the Peppol network.

The Peppol BIS Standard Invoice JP PINT (hereinafter referred to as the "Standard Invoice JP PINT") corresponding to the "Qualified Invoices" under the Storage Method for Consumption Tax Qualified Invoices, etc., the JP BIS Self-Billing Invoice (hereinafter referred to as the "JP Self-Billing") corresponding to the "Purchase Statement" and the JP BIS Invoice for Non-tax Registered Businesses (hereinafter referred to as the "JP Non-tax Invoice") corresponding to the "Classified Invoices" have been published.

These are Peppol e-invoice standards for interacting with the Peppol network, but it is not mandatory to use these standards, nor is it mandatory to provide or receive so-called "electronic invoices."

(*) Under the storage method for consumption tax-related qualified invoices, etc., a business operator that issues qualified invoices is required to Issue qualified invoices at the request of a taxable business operator (Issue obligations for qualified invoices), but is not required to provide them in an electromagnetic record (provision of so-called "electronic invoices").

Q1-2

What kind of updates will be made to the JP PINT?

A1-2

Specific content will be determined through the procedures specified by OpenPeppol.

Q1-3

Is it correct to understand that Standard Invoice JP PINT and JP Self-Billing correspond to the entries necessary for qualified invoices and purchase statements that need to be stored for the application of the consumption tax credit for purchases from October 2023?

A1-3

Standard Invoice JP PINT and JP Self-Billing are prepared so that they can satisfy the matters described in the qualified invoices and purchase invoices under the Storage Method for Qualified Invoices, etc. of the Consumption Tax.

Therefore, it is possible for the system machine of the seller (C1) or the buyer (C4) to generate a data set that satisfies the requirements of the qualified invoice by using these standard specifications.

(*) The semantic models of Standard Invoice JP PINT and JP Self-Billing are the same.

Q1-4

Do you mean that if I exchange a dataset corresponding to Standard Invoice JP PINT or JP Self-Billing, I can immediately receive the purchase tax credit of the consumption tax?

A1-4

Merely exchanging data sets compatible with Standard Invoice JP PINT and JP Self-Billing, which contain information necessary for qualified invoices and purchase statement entries under the Storage Method for Consumption Tax Qualified Invoices, etc., does not immediately satisfy the requirements for receiving the Consumption Tax Purchase Tax Credit.

To be eligible for the excise tax credit, these datasets must be stored in a manner that meets the requirements of the State of law (i.e., in compliance with the Electronic Recordkeeping Act).

Q1-5

You said that JP Non-tax Invoices correspond to "Separate Invoices." What is the difference between JP Non-tax Invoices and Standard Invoice JP PINT?

A1-5

The JP Non-tax Invoice is prepared so as to satisfy the matters described in the Separate Invoices in the Consumption tax system.

Although the Semantic Model of the JP Non-tax Invoice is the same as the Standard Invoice JP PINT, there is a difference in the rules used for validation (validation) at the sellers' access points.

(*) For example, JP Non-tax Invoices include validation rules such as "Seller tax identifier may not be included" and "tax amount includes 0 (zero)."