Understanding our qualified tax invoice for Stripe fees
A new “Qualified Invoice System” has been introduced in Japan, effective from October 1, 2023. Stripe Japan, Inc. has been registered as an issuer of qualified invoices, and issues compliant qualified tax invoices for transactions (available on the 10th of the following month). Stripe account holders in Japan can download their qualified tax invoice every month from the Dashboard (Settings > Reporting and Documents > Documents).
Check out the articles below to learn more about taxes on Stripe fees in Japan and qualified invoices:
Taxes on Stripe fees for businesses in Japan
How to reconcile your qualified tax invoice in Japan
Key |
Field |
What appears in the field |
Note |
1 |
Company information |
Stripe’s company information as a qualified invoice-issuing business. |
Stripe’s registration number is T8010601046367. |
2 |
Recipient information |
The details Stripe has on file for your business. |
You can update the information in Dashboard. |
3 |
Invoice Information |
Invoice number Invoice date |
Stripe issues tax invoices monthly by the 10th of the following month |
4 |
Service Month |
The month in which the Stripe fees were debited from your account, based on the date and time when the balance transactions were ‘Created’. Note: The Coordinated Universal Time / UTC timezone is used to determine which balance transactions should be included in tax invoices. |
|
5 |
Invoice Line Item |
Description of fees / products in the month |
|
6 |
Fee Amount |
Total fees charged for each line item for the month. |
See fee breakdown in your Balance Report. |
7 |
Applicable Tax Rate |
Tax rate that is applied to each line item. |
|
8 |
Invoice subtotal (excludes tax) |
Total net amount for each tax rate |
|
9 |
Total |
Total amount of Stripe fees for the period, not including JCT |
|
10 |
Tax rates and total tax amounts |
Total tax amount for each tax rate calculated at the overall invoice level (“invoice-level JCT”) |
Stripe calculates and rounds JCT at the overall invoice level to the nearest yen in accordance with the National Tax Agency’s requirements. |
11 |
Total JCT |
Total invoice-level JCT amount for the month |
Please note, if the invoice includes multiple currencies, there may be a slight difference between: the Total JCT and the sum of the JPY equivalent of the JCT for each currency. The Total JCT figure should be used for tax purposes. |
12 |
JCT debited from your Balance in the month |
Total tax amount we collected from your account based on JCT that is calculated at the same time that the respective product fees are calculated throughout the month (“total transaction-level JCT”) |
See breakdown in your Balance Report. |
13 |
JCT tax adjustment to be credited from your Balance |
Difference between the invoice-level JCT (point 11 above) and the total transaction-level JCT (point 12 above). Note - this may be a credit from or debit to your account. |
Stripe calculates and rounds JCT at the overall invoice level to the nearest yen in accordance with the National Tax Agency’s requirements. When there is a difference between total transaction-level JCT and invoice-level JCT, we will credit the difference in the month the invoice is issued, which is the month following the ‘Service Month’. |