Covered by Complyance
South Korea
Asia
E-invoicing
Status
Mandatory
Format
XML e-invoice submitted to National Tax Service (NTS), digitally signed.
Infrastructure
NTS-operated platform with real-time submission.
Model
Clearance; system assigns document number.
E-reporting
Status
Invoice-level real-time e-reporting enforced; replaces separate filings.
Format
XML metadata sent to NTS.
Scope & deadline
Continuous—every invoice transmitted.
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
5 years mandated retention.
E-signature
Mandatory digital certificate to sign invoices.
Regulation
System operation since 2010 with thresholds phased downward; thresholds adjusted 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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