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E-invoicing requirements in 

South Korea

Explore the latest electronic invoicing, reporting and archival requirements.

South Korea
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
  • July 2022 and July 2023 - mandate expansion

Discover even more about the local regulations

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