Is e-Invoicing mandatory in South Korea?

Yes, e-Invoicing is mandatory in South Korea for B2B (since 2023-07-01) and B2G (since 2011-01-01) transactions.

What is the B2B e-Invoicing status in South Korea?

B2B e-Invoicing in South Korea is mandatory since 2023-07-01. Mandatory for businesses with revenue ≥ 100M KRW.

What is the B2G e-Invoicing status in South Korea?

B2G e-Invoicing in South Korea is mandatory since 2011-01-01. Mandatory for all government transactions under e-Tax Invoice system with National Tax Service.

What e-Invoice formats does South Korea support?

South Korea supports the following e-Invoice formats: XML with mandatory PKI digital signatures and NTS validation.

What e-Invoicing standards does South Korea use?

South Korea uses the following e-Invoicing standards: XML format with PKI digital signatures.

What ERP systems support South Korea e-Invoicing?

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support South Korea e-Invoicing through XML with mandatory PKI digital signatures and NTS validation. Integration typically requires Peppol network connectivity or direct API integration.

How do I integrate my accounting software with South Korea e-Invoice requirements?

To integrate with South Korea e-Invoicing: 1) Ensure your software supports XML with mandatory PKI digital signatures and NTS validation, 2) Implement the required transmission method, 3) Comply with XML format with PKI digital signatures.

What technical standards must my software support for South Korea e-Invoicing?

South Korea requires compliance with XML format with PKI digital signatures standards. Supported formats include XML with mandatory PKI digital signatures and NTS validation. Archiving requirement: 5 years retention per [Value Added Tax Act](https://elaw.klri.re.kr/eng_service/lawView.do?hseq=40928&lang=ENG); NTS stores e-invoices centrally; Non-compliance may result in penalty tax up to 2% of transaction amount.

How do I get started with e-Invoicing in South Korea?

To get started with e-Invoicing in South Korea: 1) Review South Korea's specific requirements, 2) Ensure your software supports XML with mandatory PKI digital signatures and NTS validation formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

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South Korea e-Invoicing

Updated 30 August 2025

Available Slot

Available Slot

B2B

mandatory

since 1 July 2023

Mandatory for businesses with revenue ≥ 100M KRW.

B2C

none

No specific B2C mandate found; system primarily focuses on B2B/B2G transactions.

B2G

mandatory

since 1 January 2011

Mandatory for all government transactions under e-Tax Invoice system with National Tax Service.

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Standards:

XML format with PKI digital signatures

Supported Formats:

XML with mandatory PKI digital signatures and NTS validation

Clearance Model:

Real-time reporting to National Tax Service within 1 day; continuous transaction control model

Archiving Requirements:

5 years retention per Value Added Tax Act ; NTS stores e-invoices centrally; Non-compliance may result in penalty tax up to 2% of transaction amount.

N/A

No SAF-T implementation; Korea uses e-Tax Invoice system with NTS platform validation.

e-Tax Invoice system launch

1 January 2011

National system

National Tax Service launched mandatory e-Tax Invoice system.

Threshold reduction to 200M KRW

1 July 2022

Expanded coverage

Revenue threshold for mandatory compliance reduced to 200M KRW.

Current threshold: 100M KRW

1 July 2023

Current mandate

Revenue threshold further reduced to 100M KRW, expanding mandatory coverage.

Featured Solutions for South Korea

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Solutions for South Korea

AvailableBecome a sponsor

Frequently asked questions about e-Invoicing in South Korea

Primary sources for South Korea

nts.go.kr.

Related Countries

South Korea e-Invoicing

eInvoicing Mandates

Exclusive Sponsor

Technical Specifications

Standards:

Supported Formats:

Clearance Model:

Archiving Requirements:

SAF-T (Standard Audit File for Tax)

Featured Solutions for South Korea

Solutions for South Korea

Frequently asked questions about e-Invoicing in South Korea

Primary sources for South Korea

Related Countries

South Korea e-Invoicing

eInvoicing Mandates

eInvoicing Mandates

Exclusive Sponsor

Technical Specifications

Technical Specifications

Standards:

Supported Formats:

Clearance Model:

Archiving Requirements:

SAF-T (Standard Audit File for Tax)

SAF-T (Standard Audit File for Tax)

Implementation Timeline(3 events)

Featured Solutions for South Korea

Solutions for South Korea

Frequently asked questions about e-Invoicing in South Korea

Is e-Invoicing mandatory in South Korea?

What is the B2B e-Invoicing status in South Korea?

What is the B2G e-Invoicing status in South Korea?

What e-Invoice formats does South Korea support?

What e-Invoicing standards does South Korea use?

What is South Korea's e-Invoicing clearance model?

What ERP systems support South Korea e-Invoicing?

How do I integrate my accounting software with South Korea e-Invoice requirements?

What technical standards must my software support for South Korea e-Invoicing?

How do I get started with e-Invoicing in South Korea?

Primary sources for South Korea

Related Countries