COUNTRY E-INVOICING GUIDE
E-invoicing in South Korea
South Korea mandates real-time e‑invoicing for all taxpayers above annual thresholds via the e‑Tax Invoice System (2010 into 2011+ mandate). It applies to B2G and B2B broadly. B2C via Retail Billing System is separate but integrated.
- Overall mandate status
- Mandatory
- Tax authority
- National Tax Service (NTS) manages e‑Tax System.
- Last updated
- 13 Feb 2026Taken from government sites
Requirements at a glance
B2G
Mandatory
B2B
Mandatory
B2C
Not confirmed
MODELNot confirmed
PLATFORM & FORMATvia ERP or tax software connected to NTS. · NTS-standard XML electronic tax invoice digitally signed using accredited certificate.
ARCHIVINGMinimum 5 years under VAT law; up to 10 years under commercial law depending on entity type.
Country overview
South Korea mandates real-time e‑invoicing for all taxpayers above annual thresholds via the e‑Tax Invoice System (2010 into 2011+ mandate). It applies to B2G and B2B broadly. B2C via Retail Billing System is separate but integrated.
Legal basis
- Legislation
- The Electronic Tax Invoice system was introduced in 2010; mandatory for corporations from 2011, with phased expansion to individual businesses through 2023.
- Authority
- National Tax Service (NTS) manages e‑Tax System.
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
No verified dates are available for South Korea yet.
Technical requirements
Latest updates for South Korea
No updates have been published for this country yet.View all regulatory updates
Related countries
Same region: Asia PacificDiscuss your South Korea e-invoicing needs
Our team can review the markets you operate in, the invoicing systems you use, and what integration your setup would require — and confirm what applies to South Korea.
