Generate JP PINT Invoice XML (Qualified Invoice)

Skill: Convert invoice data into a JP PINT (Peppol) qualified-invoice XML

Region: Japan (日本) Category: Qualified Invoice System (インボイス制度) Does: Takes ordinary invoice data and produces a JP PINT UBL Invoice — the Japanese Peppol specification used to exchange qualified invoices (適格請求書) for consumption-tax input-credit purposes. Standard: JP PINT (Peppol International model, UBL 2.1)

A qualified invoice must carry the issuer's registration number (登録番号): the letter T followed by 13 digits. Without it, the recipient cannot claim the input tax credit. Validate against the current JP PINT schematron before sending.

Input data required

Namespaces

Identification:

• cbc:CustomizationID = urn:peppol:pint:billing-1@jp-1 (JP PINT billing)
• cbc:ProfileID = urn:peppol:bis:billing

Document structure to emit

Invoice
├── cbc:CustomizationID / cbc:ProfileID
├── cbc:ID / cbc:IssueDate / cbc:InvoiceTypeCode (380) / cbc:DocumentCurrencyCode (JPY)
├── cac:AccountingSupplierParty  (name, address, registration number T+13)
├── cac:AccountingCustomerParty
├── cac:TaxTotal                 (TaxAmount + TaxSubtotal per rate: 10% standard, 8% reduced)
├── cac:LegalMonetaryTotal
└── cac:InvoiceLine ...

Issuer registration number

Place the qualified-invoice registration number on the seller party as the VAT/tax company id:

<cac:PartyTaxScheme>
  <cbc:CompanyID>T1234567890123</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

Consumption-tax categories

JP PINT distinguishes the 10% and 8% groups as separate TaxSubtotal entries (both category S, different Percent). Confirm the exact category-schema combination in the current JP PINT code lists.

Calculation rules

• JPY is a zero-decimal currency — amounts are whole yen, no fractional part.
• Line net = quantity × net unit price, rounded to whole yen.
• Group lines by tax rate (10% vs 8%) → one TaxSubtotal per rate: TaxableAmount = Σ nets; TaxAmount = round(taxable × rate). The Qualified Invoice System requires the tax to be totalled per rate and rounded once per rate (one rounding per tax rate per invoice).
• cac:TaxTotal/cbc:TaxAmount = Σ subtotal tax.
• TaxInclusiveAmount = exclusive + tax; PayableAmount = inclusive − prepaid.

Worked example (10% and 8% lines)

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:peppol:pint:billing-1@jp-1</cbc:CustomizationID>
  <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
  <cbc:ID>2024-001</cbc:ID>
  <cbc:IssueDate>2024-01-15</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty><cac:Party>
    <cac:PartyName><cbc:Name>株式会社アクメ</cbc:Name></cac:PartyName>
    <cac:PostalAddress><cbc:StreetName>千代田1-1</cbc:StreetName><cbc:CityName>東京都千代田区</cbc:CityName><cbc:PostalZone>1000001</cbc:PostalZone><cac:Country><cbc:IdentificationCode>JP</cbc:IdentificationCode></cac:Country></cac:PostalAddress>
    <cac:PartyTaxScheme><cbc:CompanyID>T1234567890123</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>
  </cac:Party></cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty><cac:Party>
    <cac:PartyName><cbc:Name>クライアント株式会社</cbc:Name></cac:PartyName>
    <cac:PostalAddress><cbc:CityName>大阪市</cbc:CityName><cbc:PostalZone>5300001</cbc:PostalZone><cac:Country><cbc:IdentificationCode>JP</cbc:IdentificationCode></cac:Country></cac:PostalAddress>
  </cac:Party></cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="JPY">1640</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="JPY">10000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="JPY">1000</cbc:TaxAmount>
      <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>10</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="JPY">8000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="JPY">640</cbc:TaxAmount>
      <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>8</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="JPY">18000</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="JPY">18000</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="JPY">19640</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="JPY">19640</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="JPY">10000</cbc:LineExtensionAmount>
    <cac:Item><cbc:Name>コンサルティング</cbc:Name>
      <cac:ClassifiedTaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>10</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price><cbc:PriceAmount currencyID="JPY">10000</cbc:PriceAmount></cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="JPY">8000</cbc:LineExtensionAmount>
    <cac:Item><cbc:Name>食品</cbc:Name>
      <cac:ClassifiedTaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>8</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price><cbc:PriceAmount currencyID="JPY">8000</cbc:PriceAmount></cac:Price>
  </cac:InvoiceLine>
</Invoice>

Validation checklist

• cbc:CustomizationID set to the current JP PINT billing identifier
• Seller registration number present as T + 13 digits
• Currency JPY with all amounts in whole yen (no decimals)
• Separate TaxSubtotal for each rate (10% and 8%); tax rounded once per rate
• cac:TaxTotal/cbc:TaxAmount = Σ subtotal tax
• TaxInclusiveAmount = exclusive + tax; PayableAmount correct
• Passes the JP PINT schematron before sending over Peppol

Last updated: 2026-05-26 — confirm the JP PINT customization identifier, tax-category code lists, and per-rate rounding rules against the current Digital Agency / Peppol Authority Japan specification before use.