freee
フリーCloud accounting software · freee K.K.
- Fees
- Varies
- English
- No
Beginner-friendly cloud accounting built around guided workflows, popular with sole proprietors for blue-return filing and e-Tax.
The invoice system (インボイス) explained
What the qualified-invoice system means for small businesses and whether to register.
Direct answers
Since October 2023, clients need a supplier’s T-number to claim consumption-tax credits; registering makes you a consumption-tax payer, so weigh it against your client base.
Key points
- The system took effect October 1, 2023.
- A registered supplier issues invoices with a T-number.
- Registering makes you a consumption-tax payer.
- Whether to register depends on who your clients are.
What changed
Under the qualified invoice system, a business buyer can only claim a consumption-tax input credit if the invoice carries a registered supplier’s T-number. Previously, small suppliers under the tax-exempt threshold could still let buyers claim credits; now buyers face a shrinking transitional allowance for purchases from unregistered suppliers, stepping down over several years. That is why some clients now ask freelancers to register.
Should you register?
It is a genuine trade-off. If your clients are businesses that need qualified invoices, not registering can cost you work or push you to absorb the tax. If your clients are consumers or tax-exempt small businesses, registering may simply add consumption-tax cost and paperwork for no benefit. Map your client base, estimate the consumption-tax cost of registering, and — if it is close — ask a tax accountant before deciding.
Who this is for
- Freelancers weighing invoice registration
- Small businesses billing companies
What this is not
- Detailed consumption-tax calculation methods
Important cautions
- Rules and transitional measures change; confirm current NTA guidance.
Related products & services
Money Forward Cloud
マネーフォワード クラウドCloud accounting software · Money Forward
- Fees
- Varies
- English
- No
Cloud accounting with strong automation and integrations, popular with freelancers and small companies that value flexible bookkeeping.
Frequently asked questions
Do I need to register for the invoice system (インボイス) as a freelancer?
It depends on your clients. Registering gives you a T-number so business clients can claim consumption-tax input credits on what they pay you — but it also makes you a consumption-tax payer, adding cost and paperwork. If your clients are consumers or tax-exempt small businesses, registering may add cost for no benefit. If your clients are companies that demand qualified invoices, not registering can cost you work. Weigh your client base; a transitional credit for buyers from unregistered suppliers is stepping down over time.