E-invoicing requirements in South Korea
Explore the latest electronic invoicing, reporting and archival requirements.
Regulations
Electronic invoicing requirements
South Korea is on our future roadmap.
Current and upcoming e-invoicing regulations
Mandatory e-invoicing with clearance reporting model for certain taxpayers: An issued e-tax invoice must be transmitted to the National Tax Service (NTS) within one day of the invoice being issued
Invoice data is reported to the NTS in XML format
Invoices and amended invoices (credit and debit notes) are in the scope
Applies to domestic transactions only. Cross border transactions are out of scope
