Starting October 1, 2023, the invoice system will be introduced as a method of deducting input tax for consumption tax. Only "qualified invoice issuers" can issue qualified invoices, and to become a "qualified invoice issuer," you must submit a registration application and be registered.

Regardless of whether you are a taxable business or an exempt business, it is important to note that the introduction of the invoice system will affect many businesses.

The National Tax Agency's website is here, "Special Feature: Invoice System".