South Korea e-Invoicing Mandate

This guide provides an overview of e-Invoicing requirements in South Korea, including the legal framework, the use of the e-Tax Invoice system (operated by the National Tax Service), compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to South Korean Value Added Tax (VAT).

Finanzamt

National Tax Service (NTS)

Auftrag – Go-Live-Termin

1 January 2011

Digitale Signatur

Erforderlich

Archivierung

Obligatorisch – 5 Jahre

Rechnungsformat

Elektronische Steuerrechnung (standardisiertes XML, das innerhalb eines Tages an die NTS gemeldet wird)

South Korea was one of the first countries in Asia to implement mandatory electronic tax invoicing, beginning in 2010. From 2011, corporate entities were required to issue electronic tax invoices (e-tax invoices), with phased extensions to individual business owners based on annual turnover thresholds.

Today, most VAT-registered businesses must issue e-tax invoices for B2B and B2G transactions through systems integrated with the National Tax Service (NTS). Invoices must be created in a prescribed XML format, digitally signed using a PKI certificate, and transmitted to the NTS within strict deadlines. The system operates under a Direct/Unregulated Reporting Model, meaning invoices are issued directly to the buyer and then reported to the NTS (no prior clearance). Buyers can access invoices via the NTS Hometax portal, giving the authority near real-time visibility over transactions.

Auftragsdetails

Status des Mandats

Welche Arten von Transaktionen müssen per e-Invoicing gemeldet werden?

Effective: Jan 2011

Mandatory B2G and B2B e-invoicing.

Gibt es bestimmte Schwellenwerte, die über e-Invoicing entscheiden?

Yes.

Individual business owners: Mandatory if annual turnover exceeds 80 million won (previous year).

Steuerpflichtige, die die Pauschalregelung in Anspruch nehmen
Einrichtungen des dritten Sektors mit Einnahmen/Gebühren von 65.000 EUR und mehr
Kleinstunternehmen mit einem Umsatz bzw. Einnahmen von 25.000 EUR und mehr
Alle Steuerpflichtigen, die in Italien ansässig oder niedergelassen sind, sofern ihr Jahresumsatz 25.000 EUR übersteigt
Amateursportvereine

Wann treten die e-invoicing zur e-invoicing in Kraft?

Transaktionsart

1 Jan 2011

1 Jul 2014

1 Jul 2019

1 Jul 2022

1 Jul 2023

1 Jul 2024

2030 (ViDA)

Lokal – B2G (öffentlich)

Nicht zutreffend

Lokal – B2B (Inland)

***

****

*****

******

Nicht zutreffend

Lokal – B2C (Inland)

Nicht zutreffend

Lokale – grenzüberschreitende Berichterstattung

Nicht zutreffend

Ausland – B2B/B2C (noch nicht etabliert)

***

****

*****

******

Nicht zutreffend

e-invoicing for Government entities

Mandatory for corporate entities (from 1 Jan 2011)

Individuals ≥ 300 million KRW (from 1 July 2014)

***

Individuals ≥ 300 million KRW taxable + tax-exempt supply (from 1 July 2019)

****

Individuals ≥ 200 million KRW (from 1 July 2022)

Individuals ≥ 100 million KRW (from 1 July 2023)

Individuals ≥ 80 million KRW (from 1 July 2024)

Nicht obligatorisch

Nicht zutreffend

EU ViDA not applicable

Do I need to have a permanent establishment in South Korea to be required to e-invoice?

No.

The mandate applies to all persons engaged in business in South Korea, regardless of whether they have a permanent establishment (domestic business place) in South Korea.

However:

Non-resident suppliers of digital services registered under the simplified VAT regime are exempt from the domestic e-invoicing obligation.
Where a foreign entity has a domestic business place in Korea and is VAT-registered, it must comply with the e-tax invoice rules for domestic supplies.
For foreign service providers without a domestic business place, VAT is generally withheld by the Korean recipient instead of requiring e-invoicing.

Do I need a VAT registration in South Korea in order to apply for e-invoicing?

B2G & B2B (Domestic): Applies to VAT-registered businesses meeting the corporate or turnover criteria.

Foreign suppliers with domestic business place: If VAT-registered in Korea - e-tax invoice obligation applies.

Foreign digital service providers (simplified registration regime): Exempt from e-tax invoice issuance. They comply via simplified VAT returns instead.

B2C: E-tax invoices not required; cash receipt system applies

Bis wann müssen elektronische Rechnungen eingereicht werden?

The VAT invoice should be issued at the time when goods or services are supplied. Invoices should be reported to the NTS by the day after the issuance date. (If the deadline falls on a public holiday, Saturday, substitute holiday, or Labor Day, they must be sent by the next business day.)

Gibt es Sanktionen bei Nichteinhaltung?

Yes. Surcharges apply based on supply price:

2% – Failure to issue invoice

1% – Delayed issuance

1% – Paper issuance instead of electronic

0.3% – Delayed transmission

0.5% – Failure to transmit

Recipient may lose input VAT deduction rights.

Maximum surcharge caps apply (50 million won per violation type; 100 million won for large companies). No cap for intentional violations.

Steps to be performed by customer

1. Confirm whether the business is a corporate entity or an individual business owner meeting the applicable turnover threshold.

Steps VAT IT can assist with

2. Obtain the required PKI digital certificate, also referred to as a joint certificate, since it is needed to access Hometax and issue or sign electronic tax invoices.

3. Implement electronic tax invoice software certified by the Commissioner of the NTS and compliant with applicable NTS standards.

4. Configure the system to generate e-tax invoices in the official XML format and apply the required digital signature.

5. Transmit invoice data to NTS Hometax within statutory deadline (normally next day).

6. Ensure proper archiving for five years, unless the electronic tax invoice has been transmitted to the NTS, in which case the NTS archive fulfils the separate retention obligation.

In summary

eezi can support the client by connecting directly with the client’s ERP or accounting system, generating invoices in the required XML format, applying the required PKI digital signature, and securely submitting the invoice data to the NTS within the mandated timeline.

eezi can also help ensure buyers receive invoices in a user-friendly format, such as PDF, while maintaining the structured data required for compliance. In addition, eezi’s integration with NTS Hometax can support retrieval of issued and received invoices, reconciliation, compliance checks, deadline tracking, certificate management, error handling, and secure archiving.

Häufig gestellte Fragen

Semester 1 | MwSt.-Rückerstattung

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2. Semester | Compliance

3. Semester | e-Invoicing

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