Covered by Complyance
South Korea
Asia
E-invoicing
Status
Mandatory
Format
Standardized XML electronic tax invoice digitally signed and transmitted to NTS e-Tax system.
Infrastructure
NTS-operated platform with real-time submission.
Model
Clearance model; NTS validates and issues unique approval number upon transmission.
E-reporting
Status
Invoice-level real-time e-reporting enforced; replaces separate filings.
Format
XML metadata sent to NTS.
Scope & deadline
Continuous real-time transmission required at time of issuance.
More info
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.
Tax authority
National Tax Service (NTS) manages e‑Tax System.
Archiving period
Minimum 5 years under VAT law; up to 10 years under commercial law depending on entity type.
E-signature
Mandatory digital certificate to sign invoices.
Regulation
The Electronic Tax Invoice system was introduced in 2010; mandatory for corporations from 2011, with phased expansion to individual businesses through 2023.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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E-Invoicing API
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