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Input tax deduction from tax-exempt businesses is being reduced from 80% to 70%. Why not take this as an opportunity to review transaction conditions and check your documentation?
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Are you conscious of whether your business partners are tax-exempt businesses every time you issue an invoice?
From October 2026, the transitional measures for the invoice system will change again. The ratio of input tax deduction for purchases from tax-exempt businesses will shrink from the current 80% to 70%. This looks set to become a turning point for reviewing transaction conditions with your business partners.
Under the invoice system, transitional measures for input tax deduction are being phased in so that transactions with tax-exempt businesses don't suddenly become disadvantageous.
The design is such that the actual burden on the purchasing side gradually increases through these phases.
While the decision on how to handle the presence or absence of registration numbers and transaction conditions themselves is up to each company, if documentation is not organized, it will be a hassle to confirm transaction conditions later.
With Crewbook, you can create quotations, contracts, and invoices as a continuous workflow, and electronic signatures (3 methods compliant with the invoice system) are available from the Free plan. If documents for each business partner are consolidated in one place, you can quickly confirm past interactions when reviewing conditions in line with changes in the transitional measures.
→ Try Pro free trial: https://crewbook.jp
※This article is general information provision, and please confirm with specialists regarding individual legal interpretations and whether responses are necessary.
※This article is information provided by Crewbook. It includes introduction of our own services.
取引先が免税事業者かどうか、請求書を出すたびに意識していますか。
2026年10月から、インボイス制度の経過措置がまた変わります。免税事業者からの仕入れにかかる仕入税額控除の割合が、現在の80%から70%へ縮小されます。取引先との条件を見直す一つの節目になりそうです。
インボイス制度では、免税事業者との取引が急に不利にならないよう、仕入税額控除の経過措置が段階的に設けられています。
免税事業者から仕入れる側の実質負担が、段階を追って増えていく設計です。
登録番号の有無や取引条件そのものへの対応は個社の判断ですが、書類が整理されていないと、あとから取引条件を確認するのも一苦労です。
Crewbookでは、見積書・契約書・請求書を一連の流れとして作成でき、電子サイン(インボイス対応の3方式)もFreeプランから利用できます。取引先ごとの書類が一箇所にまとまっていれば、経過措置の変更に合わせて条件を見直すときも、過去のやり取りをすぐ確認できます。
→ Pro 無料トライアルを試す: https://crewbook.jp
※本記事は一般的な情報提供であり、個別の法解釈・対応の要否は専門家にご確認ください。
※本記事はCrewbookが提供する情報です。自社サービスの紹介を含みます。