Invoicing to Japan

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 81-78-336-6929
Email: hpfojp.im@pg.com
 
 

P&G Japan Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: P&G Innovation Godo Kaisha (PGIGK)
P&G Legal Entity Number: LE 2205
Billing Address on the Invoice: This is the address that must appear on the invoice. P&G Innovation Godo Kaisha (PGIGK)
7-1-18 Onoedori,
Chuo-ku,
Kobe 651-0088
Japan.
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Attention: Accounts Payable Front Office
P&G Innovation Godo Kaisha(PGIGK)
P.O box 1081,
Kobe branch,
Japan Post,
650-8691.

Note: All invoices should be sent directly to Accounts Payable Front Office unless your P&G business contact has requested to send your invoices directly to them.
Full Legal Name: P&G K.K.
P&G Legal Entity Number: LE 822
Billing Address on the Invoice: This is the address that must appear on the invoice. P&G K.K.
(略:PGKK)
7-1-18 Onoedori,
Chuo-ku,
Kobe 651-0088
Japan.
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Attention: Accounts Payable Front Office
P&G K.K.
(略:PGKK)
P.O box 1080,
Kobe branch,
Japan Post,
650-8691.

Note: All invoices should be sent directly to Accounts Payable Front Office unless your P&G business contact has requested to send your invoices directly to them.
Full Legal Name: P&G Prestige Godo Kaisha
P&G Legal Entity Number: LE 366
Billing Address on the Invoice: This is the address that must appear on the invoice. P&G Prestige Godo Kaisha
7-1-18 Onoedori,
Chuo-ku,
Kobe 651-0088
Japan.
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Attention: Accounts Payable Front Office
P&G Prestige Godo Kaisha
P.O box 1082,
Kobe branch,
Japan Post,
650-8691.

Note: All invoices should be sent directly to Accounts Payable Front Office unless your P&G business contact has requested to send your invoices directly to them.
Full Legal Name: Procter & Gamble International Operations SA Singapore Branch
P&G Legal Entity Number: LE 828
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
Procter & Gamble International Operations SA Singapore Branch
11 North Buona Vista Road, #21-07, 138589
Singapore.
VAT Reg. : M90005335T (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble International Operations SA Singapore Branch
11 North Buona Vista Road, #21-07, 138589
Singapore.
VAT Reg: M90005335T
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). For Japan Suppliers Only:
  • Mail to PO Box:
    Procter & Gamble Japan K.K.
    (c/o 7F FSS FO – PGIOSA SG)
    P.O box 1079, Kobe branch, Japan Post, 650-8691

  • For DHL, FedEx, etc (which can't be sent to PO Box), mail to:
    Procter & Gamble Japan K.K.
    7F FSS FO,
    7-1-18 Onoedori, Chuo-ku, Kobe,
    Japan 651-0088
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA SINGAPORE BRANCH is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Singapore, therefore the Singapore address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA SINGAPORE BRANCH should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address . For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble Japan K.K.
P&G Legal Entity Number: LE 2039
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Japan K.K.
(略:PGJKK)
7-1-18 Onoedori,
Chuo-ku,
Kobe 651-0088
Japan.
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Attention: Accounts Payable Front Office
Procter & Gamble Japan K.K.
(略:PGJKK)
P.O box 1079,
Kobe branch,
Japan Post,
650-8691.

Note: All invoices should be sent directly to Accounts Payable Front Office unless your P&G business contact has requested to send your invoices directly to them.

Japan Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Requirements
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
Supplier Requirements
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
General Requirements
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Taxable amount per VAT rate or exemption.
  • VAT rate(s) applied.
  • Total VAT amount.
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the appropriate provision of the VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention "Reverse charge".
  • Price per unit (excluding VAT).
  • Any discounts or rebates, not included in the unit price.
  • Purchasing date should be included, if different from invoice date.
  • "The purchaser's name" must be shown on the creditors' invoice. Exception may apply.
  • Total amount payable including CT.
  • Customs Office Name.
 

Other Japan Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

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When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
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Procedures
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Payment
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Other
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