Payment After Delivery service for BtoB transactions "GMO B2B Pay on Credit",
Publish the invoice system-enabled qualified invoice
~We offer "multiple issuance method" and "single card method" that can be selected according to the business of the business operator~

November 11, 2022

GMO Payment Service, Inc.

GMO Payment Service, Inc. (President & Chief Executive Officer: Katsunari Mukai hereinafter referred to as "GMO-PS"), a consolidated company of GMO Payment Gateway, Inc. in the GMO Internet Group, has decided to issue a invoice corresponding to the invoice system (qualified invoice Preservation System) in the Payment After Delivery service "GMO B2B Pay on Credit" for BtoB transactions. We will issue two types of qualified invoice: "multiple issuance method" and "single card method" so that you can choose according to your business and requirements.

Payment After Delivery service for BtoB transactions "GMO B2B Pay on Credit" and the invoice system compatible qualified invoice issued

【Background and Summary】

From October 1, 2023, the invoice system will be launched as a method of input tax credit for consumption tax. the invoice system is a system that allows the buyer company (business partner) to receive an input tax credit by registering as a business issuer of qualified invoice and issuing a qualified invoice (invoice) that meets the requirements ^(*1).
GMO-PS will start offering the Optional Services "Invoice Issuance Service" in July 2023 (scheduled) in the Payment After Delivery service "GMO B2B Pay on Credit" for BtoB transactions invoice the invoice system qualified invoice. Since two types of invoice can be issued, business issuer of qualified invoice using "GMO B2B Pay on Credit" can choose the qualified invoice that suits their business.

■ About qualified invoice issued by "GMO B2B Pay on Credit"

Multiple issuance method	・ A qualified invoice stating the amount calculated for tax for each transaction is issued. ・If there are multiple transactions based on "GMO B2B Pay on Credit" from the same business partner, the number of qualified invoice corresponding to the number of transactions will be issued. ・Since tax is calculated and rounded for each transaction, there is no difference ^(*2) between the offered amount at the time of transaction and the final invoice amount. ・Since costs are incurred according to the number of issued copies at the time of qualified invoice issuance, it is suitable for businesses that do not have many transactions with the same business partners.
Single-sheet method	・ Transactions made with the same business partner in a month are combined into one transaction, and a qualified invoice stating the amount for which tax has been calculated is issued. ・ Even if there are multiple transactions from the same business partner in a month by "GMO B2B Pay on Credit", one qualified invoice will be issued as one transaction. ・Since the invoice system performs one rounding per invoice, there may be a difference ^(*2) between the amount offered at the time of transaction and the final invoice amount. ・ Businesses that have many transactions with the same business partner for one month can reduce issuance costs because they issue one month's worth of transactions in one qualified invoice invoice

Multiple issuance method

・ A qualified invoice stating the amount calculated for tax for each transaction is issued.
・If there are multiple transactions based on "GMO B2B Pay on Credit" from the same business partner, the number of qualified invoice corresponding to the number of transactions will be issued.
・Since tax is calculated and rounded for each transaction, there is no difference ^(*2) between the offered amount at the time of transaction and the final invoice amount.
・Since costs are incurred according to the number of issued copies at the time of qualified invoice issuance, it is suitable for businesses that do not have many transactions with the same business partners.

Single-sheet method

・ Transactions made with the same business partner in a month are combined into one transaction, and a qualified invoice stating the amount for which tax has been calculated is issued.
・ Even if there are multiple transactions from the same business partner in a month by "GMO B2B Pay on Credit", one qualified invoice will be issued as one transaction.
・Since the invoice system performs one rounding per invoice, there may be a difference ^(*2) between the amount offered at the time of transaction and the final invoice amount.
・ Businesses that have many transactions with the same business partner for one month can reduce issuance costs because they issue one month's worth of transactions in one qualified invoice invoice

For business issuer of qualified invoice registration number, see GMO B2B Pay on Credit" will be shared by the business operator and described in the invoice by GMO-PS. In the case of BtoB mall-type businesses, it is also possible to issue a qualified invoice with the registration number of the mall operator. qualified invoice will be issued as a PDF or sealed ^{letter (*3).}

(*1) For more information about the invoice system, see National Tax Agency Special Feature the invoice system.
URL: https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/invoice.htm

*2 If a fraction of less than 1 yen occurs in the "consumption tax amount, etc. divided by tax rate," one fraction will be processed for each tax rate per qualified invoice. In doing so, there may be a discrepancy between the amount offered at the time of the transaction and the final invoice amount.

*3 Only businesses that have set the invoice type to "Sealed Type" can issue a qualified invoice by sealed letter in addition to PDF download. Businesses that have set "postcard type" can download the qualified invoice in PDF.

[About "GMO B2B Pay on Credit"]

（URL：https://www.gmo-ps.com/feature_kb-lp01/）

"GMO B2B Pay on Credit" is a Payment After Delivery service for BtoB transactions provided by GMO-PS.
Regardless of whether you are a corporation or a sole proprietor, you can use it for all BtoB transactions, regardless of whether you are a corporation or a sole proprietorship, regardless of whether you are a route business partner who regularly uses the service or a customer who uses a subscription-type service ^(*4).
credit check ・ invoice GMO-PS takes care of tasks such as issuance, payment management, and reminders in the event of non-payment, so businesses can improve the efficiency of their billing operations. In addition, regardless of the payment status of the business partner, GMO-PS bears the risk of non-collection of payments, and accounts receivable of the transactions for one month will be deposited on the prescribed date ^(*5).

■ Features of "GMO B2B Pay on Credit"

1. Real-time credit

Since it implements real-time credit check, it prevents withdrawal with smooth payment without waiting for business partners (buyer companies).

2. Abundant Optional Services

We offer a wide range of Optional Services that can be optimally customized according to your company's operations.

■ Main Optional Services

・ Early Payment Service	: payment of sales on the 5th business day of the following month earlier than the specified date
・ Individual invoice issuance service	: Issue individual invoice before the closing date, instead of issuing invoice one month's transactions
・ payment deadline extension service	: Extend the payment deadline of the business partner (buyer company) up to 6 months later
・ Frame-guaranteed transaction service	: Since the available limit is set between the business operator and its business partner (buyer company), the business partner (buyer company) can payment without worrying about the purchase amount of other business partners.
・ Collection agency service	: GMO-PS will take over the subsequent invoice issuance and payment management even for transactions that did not pass the credit check.
・ Periodic billing service	: Ideal for billing SaaS services as you can bill regularly once you register
・Invoice issuance service	: A service for business issuer of qualified invoice, according to the intention of the business, for each transaction Either the multiple issuance method of issuing qualified invoice or the one-card method of issuing one appropriate invoice at once for one month's worth of transactions, Publication of qualified invoice (scheduled to be implemented from July 2023)

3. Industry's lowest rate

All payment fees, fixed costs, invoice issuance costs, and transfer fees are among the lowest in the industry ^(*6). For details of fees, please refer to the following URL.
URL：https://www.gmo-ps.com/feature_kb-lp01/

*4 Use of "GMO B2B Pay on Credit" is subject to GMO-PS screening.

*5 Transactions that have passed GMO-PS credit check and completed successfully are eligible.

*6 GMO-PS research (as of November 11, 2022)

【GMO Payment Service, Inc.】

GMO-PS is a consolidated company of GMO Payment Gateway, which provides comprehensive payment-related services and finance-related services, and provides Payment After Delivery service "GMO Payment After Delivery" for BtoC EC transactions and "GMO B2B Pay on Credit" Payment After Delivery service for BtoB transactions. It is used by many businesses due to its real-time credit provision, industry-low rates, and a system that can be customized according to the operator's operation.
We will continue to aim to be a company that contributes to society and people through Internet and payment services, and will strive to develop and provide services that can be used more safely and conveniently by e-commerce businesses and purchasers.

[Press Inquiries]

GMO Payment Gateway, Inc.
Corporate Value Creation Strategy Division Public Relations/UX Design Department

TEL: +81-3-3464-0182

Inquiry form
https://contact.gmo-pg.com/m?f=767

GMO Internet Group, Inc.
Group Communication Department Public Relations Officer Niino

TEL: +81-3-5456-2695
E-mail: pr@gmo.jp

[Contact for inquiries regarding services]

GMO Payment Service, Inc.

TEL: 03-3464-2392
E-mail: g-marketing@gmo-ps.com

[GMO Payment Service, Inc., Ltd.] (URL: https://www.gmo-ps.com/)

Corporate Name	GMO Payment Service, Inc.
Location	1-14-6 Dogenzaka, Shibuya-ku, Tokyo Humax Shibuya Building
Representative	President & Chief Executive Officer　Katsunari Mukai
Business Description	■ payment processing services and EC peripheral services
Capital	150 million yen

[GMO Payment Gateway, Inc., Ltd.] (URL: https://www.gmo-pg.com/)

Corporate Name	GMO Payment Gateway, Inc. (TSE Prime Securities Code: 3769)
Location	1-2-3 Dogenzaka, Shibuya-ku, Tokyo Shibuya Fukurasu
Representative	President & Chief Executive Officer　Issei Ainoura
Business Description	■ Comprehensive payment related services and finance related services
Capital	13,323 million yen

【GMO Internet Group, Inc.】（URL：https://www.gmo.jp/）

Corporate Name	GMO Internet Group, Inc. (TSE Prime Securities Code:9449)
Location	Cerulean Tower 26-1, Sakuragaoka-cho, Shibuya-ku, Tokyo
Representative	Representative Director and Group Representative Masatoshi Kumagai
Business Description	■ Internet infrastructure business ■ Internet advertising / media business ■ Internet finance business ■ Cryptographic assets business
Capital	5 billion yen