In October 2023, there is the new Invoice tax systemインボス制度 does anyone here know how it works and why it’s changing to this?

Does anyone know the new インボス制度 that is coming in October and how it will effect freelance workers?

3 comments
  1. To sum it up,

    * Freelancers have a choice whether or not to registering as a qualified invoice issuer
    * your clients are free to cut you off if you don’t register
    * if you register and you were not previously required to pay 10% consumption tax to the government, you are now obligated to

  2. Yes. Consumption tax can now only be reclaimed on registered invoices. This helps reduce fraud and tax evasion, but also closes the loophole where companies could “reclaim” consumption tax on payments to individuals and small business who were below the consumption tax threshold and so never actually paid the consumption tax being reclaimed. So freelancers who make less than the threshold but whose clients are full size companies are effectively going to be taxed 10% more than before one way or another – either you register for consumption tax and pay yourself, or your clients have to effectively pay 10% more because they can’t reclaim consumption tax on what they paid you any more.

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