The Invoice System (also known as the "Qualified Invoice System") will be implemented from October 2023.
It will also apply to DLsite.
Due to a change in Japanese law, the Invoice System will apply to DLsite,
resulting in a change to the wholesale prices paid to circles by DLsite.
Affiliates will still receive payments calculated the same way as before.
The new system will not result in a decrease to the value of payments.
The information on this page has been translated from Japanese.
If there is any discrepancy between the English and Japanese, the Japanese shall take precedence.
*As the Qualified Invoice System is still undergoing review by the government,
this information may be changed or deleted in the future.
Wholesale prices will change
Up till now, even those not living in Japan
had Japanese consumption tax (JCT) included in the wholesale prices paid to them.
However, from October 2023, the laws regarding Japanese consumption tax will change, resulting in a change to DLsite's wholesale prices.
Wholesale price until September 30th 2023 (Sale price of 1,100 JPY)
Wholesale price from October 1st 2023 (Sale price of 1,100 JPY)
*If you have appointed an administrator of tax payment in Japan who has obtained an Invoice Registration Number (similar to a VAT identification number in the EU),
[this] wholesale price will include JCT.
In this case, you will be obligated to pay the consumption tax to the Japanese tax office.
Regarding payments if you do not appoint
an administrator of tax payment
Payments from sales on DLsite for October 2023 onwards will use the adjusted wholesale prices.
The amounts will change depending on the time period as detailed below.
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October 1st 2023 ~ September 30th 2026
Sale price Wholesale price 110 53 220 107 330 161 440 215 550 269 660 323 770 431 880 485 990 539 1,100 647 Sale price Wholesale price 1,210 754 1,320 862 1,430 970 1,540 1,024 1,650 1,078 1,760 1,186 1,870 1,294 1,980 1,401 2,090 1,509 2,200 1,563 Sale price Wholesale price 2,310 1,617 2,420 1,725 2,530 1,833 2,640 1,941 2,750 2,049 2,860 2,102 2,970 2,156 3,080 2,264 3,190 2,372 3,300 2,480 Sale price Wholesale price 3,410 2,588 3,520 2,642 3,630 2,696 3,740 2,803 3,850 2,911 3,960 3,019 4,070 3,127 4,180 3,235 4,290 3,343 *If the sale price including tax is over 4,400 JPY, the wholesale price will be 78.4% of the sale price.
*Both sale price and wholesale price include tax. (Units: JPY) -
October 1st 2026 ~ September 30th 2029
Sale price Wholesale price 110 52 220 104 330 157 440 209 550 261 660 314 770 419 880 471 990 523 1,100 628 Sale price Wholesale price 1,210 733 1,320 838 1,430 942 1,540 995 1,650 1,047 1,760 1,152 1,870 1,257 1,980 1,361 2,090 1,466 2,200 1,519 Sale price Wholesale price 2,310 1,571 2,420 1,676 2,530 1,780 2,640 1,885 2,750 1,990 2,860 2,042 2,970 2,095 3,080 2,200 3,190 2,304 3,300 2,409 Sale price Wholesale price 3,410 2,514 3,520 2,566 3,630 2,619 3,740 2,723 3,850 2,828 3,960 2,933 4,070 3,038 4,180 3,142 4,290 3,247 *If the sale price including tax is over 4,400 JPY, the wholesale price will be 76.1% of the sale price.
*Both sale price and wholesale price include tax. (Units: JPY) -
From October 1st 2029
Sale price Wholesale price 110 50 220 100 330 150 440 200 550 250 660 300 770 400 880 450 990 500 1,100 600 Sale price Wholesale price 1,210 700 1,320 800 1,430 900 1,540 950 1,650 1,000 1,760 1,100 1,870 1,200 1,980 1,300 2,090 1,400 2,200 1,450 Sale price Wholesale price 2,310 1,500 2,420 1,600 2,530 1,700 2,640 1,800 2,750 1,900 2,860 1,950 2,970 2,000 3,080 2,100 3,190 2,200 3,300 2,300 Sale price Wholesale price 3,410 2,400 3,520 2,450 3,630 2,500 3,740 2,600 3,850 2,700 3,960 2,800 4,070 2,900 4,180 3,000 4,290 3,100 *If the sale price including tax is over 4,400 JPY, the wholesale price will be 72.7% of the sale price.
*Both sale price and wholesale price include tax. (Units: JPY)
Regarding the amount due if you appoint an administrator of tax payment
For wholesale prices after the date the invoice registration number was issued, payments will be made in line with the table below.
However, you will be required to pay the consumption tax to the tax office.
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Sale price Wholesale price 110 55 220 110 330 165 440 220 550 275 660 330 770 440 880 495 990 550 1,100 660 Sale price Wholesale price 1,210 770 1,320 880 1,430 990 1,540 1,045 1,650 1,100 1,760 1,210 1,870 1,320 1,980 1,430 2,090 1,540 2,200 1,595 Sale price Wholesale price 2,310 1,650 2,420 1,760 2,530 1,870 2,640 1,980 2,750 2,090 2,860 2,145 2,970 2,200 3,080 2,310 3,190 2,420 3,300 2,530 Sale price Wholesale price 3,410 2,640 3,520 2,695 3,630 2,750 3,740 2,860 3,850 2,970 3,960 3,080 4,070 3,190 4,180 3,300 4,290 3,410 *If the sale price including tax is over 4,400 JPY, the wholesale price will be 80% of the sale price.
*Both sale price and wholesale price include tax. (Units: JPY)
When your registration number has been issued, please submit an application with the number to DLsite within the month.
If you are a Japan resident, details can be found here: [Invoice System Guide] (Japanese only).
For information on administrators of tax payment, please see the National Tax Agency of Japan homepage.
Who does this apply to?
This applies to all circles.
This new system is Japanese, but it will also result in changes to wholesale prices for overseas circles.
To those who want more details
If you are a Japan resident, details can be found here: [Invoice System Guide] (Japanese only).
Please be aware that the National Tax Agency's application form for registration numbers is only available in Japanese.
Changes to the Circle Terms of Use
We will be revising the Sale Price/Wholesale Price tables in Article 7 of the Circle Agreement.
Accordingly, we will also revise Article 1 (Scope). The means of changing the Circle agreement will be changed to "Prior notice of changes and effective date posted
to DLsite, or notification by some method determined by DLsite, or by the consent of circles in accordance with laws and regulations".
For details, see.