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

An invoice is a document that allows a seller to accurately communicate the applicable tax rate and consumption tax amount to a buyer.
In other words, if a seller cannot accurately communicate the applicable tax rate and consumption tax amount to a 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.
*Please note that some business locations may possess their own unique invoice information separate from the corporate 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 to 10% and the introduction of multiple tax rates that began on October 1, 2019, the invoice system was implemented on October 1, 2023. The purpose of introducing the invoice system is to accurately track the consumption tax amount and consumption tax rate for transactions. Once the invoice system is introduced, it naturally impacts companies 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 buyer cannot receive a tax credit, resulting in an increase in the company's tax liability compared to before.
Therefore, it is necessary to verify whether suppliers have registered as qualified invoice issuers.

- If the supplier is a qualified invoice issuer
　Consumption tax on sales (200) - Purchase tax credit (100) = Company's tax liability (100)
- If the supplier is not a qualified invoice issuer
　Consumption tax on sales (200) - Deduction 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? Information on Searching and Applying

What uSonar Can Support

The LBC Corporate Data 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.

In particular, it is often difficult to assign invoice registration numbers when the supplier is a specific business office. uSonar can assign invoice registration numbers even to business offices that were previously difficult to identify based on location or name information alone.

Furthermore, uSonar keeps its database constantly updated, which helps reduce the maintenance burden of the customer database required for your marketing activities.

Summary