Tax & Filing
てきかく適格せいきゅう請求しょ書はっこう発行じぎょう事業しゃ者
Qualified Invoice Issuer
Definition
A Qualified Invoice Issuer (適格請求書発行事業者) is a business that has applied for registration with the tax office and is authorized to issue qualified invoices. Upon registration, a registration number is assigned (T + corporate number for corporations, T + 13 digits for individuals). Only invoices issued by registered qualified invoice issuers satisfy the requirements for buyers to claim input tax credits (仕入税額控除).
Examples
取引先が適格請求書発行事業者かどうか、国税庁のサイトで確認できます。
You can check whether a business partner is a qualified invoice issuer (適格請求書発行事業者) on the National Tax Agency website.