[2026 Edition] How to Assign Invoice System Registration Numbers Using Business Establishment Data

An invoice is a document used by sellers to accurately communicate applicable tax rates and consumption tax amounts to buyers.
In other words, if a seller cannot accurately communicate the applicable tax rates and consumption tax amounts to the buyer, the buyer will be unable to perform purchase tax credit deductions.

For registered corporations, one invoice registration number is generally assigned per legal entity under the invoice system.
*Please note that some business locations may hold unique invoice information separate from the corporate-level invoice information.

Reasons for Assigning Registration Numbers to Supplier Data

Why is it necessary to assign invoice system registration numbers to supplier data?

Following the increase in the consumption tax rate to 10% and the introduction of multiple tax rates on October 1, 2019, the invoice system was implemented on October 1, 2023. The purpose of introducing the invoice system is to accurately track consumption tax amounts and rates for transactions. Once the invoice system is in place, it naturally impacts corporations and sole proprietors who are required to pay consumption tax.

For example, as shown in the figure below, there is no issue if the supplier's invoice is a qualified invoice. However, if there is no registration number issued under the invoice system, the tax deduction cannot be applied, resulting in an increase in your company's tax liability compared to before.
Therefore, it is necessary to verify whether your suppliers have registered as qualified invoice issuers.

- If the supplier is a qualified invoice issuer
　Consumption tax on sales (200) - Deductible consumption tax on purchases (100) = Company's tax liability (100)
- If the supplier is not a qualified invoice issuer
　Consumption tax on sales (200) - Deductible amount (0) = Company's tax liability (200)

Source: Overview of the Invoice System

Reference Articles:
[5-Minute Guide] I Want to Search for Invoice System Registration Numbers! An Explanation of What Can Be Verified
[5-Minute Guide] What Is the Corporate Number (Registration Number) Required for the Invoice System? An Explanation of Searching and Application

How uSonar Can Support You

The Corporate Data LBC maintained by uSonar includes the registration numbers issued under the Invoice System. By leveraging this LBC, you can easily verify whether your suppliers are registered as qualified invoice issuers.

It is currently difficult to assign invoice registration numbers, especially when the supplier is a specific business office. uSonar enables you to assign invoice registration numbers even to business offices, which was previously challenging using only location or name information.

Furthermore, uSonar keeps the database constantly updated, allowing you to reduce the maintenance burden of the customer database required for your marketing activities.

Summary