The QIS is allows entities who fall under the requirements of the changes in the new Japanese consumption tax (JCT) to issue invoices. Only person and entities residing in Japan are subject to this system.
Starting on October 1st, 2023, this system makes invoices that meet certain conditions usable for transactions, and under this system, only the person who received the invoice will be able to use the purchase tax credit on the consumption tax (calculated by subtracting the consumption tax on purchases from the consumption tax on sales).
To issue invoices, you must register as a Qualified Invoice Issuer.
For details, please check the invoice system outline page on the Japanese National Tax Agency website.