e-Invoice.app
South Korea

South Korea e-Invoicing

Updated 30 August 2025

B2B
mandatory
since 1 July 2023
Mandatory for businesses with revenue ≥ 100M KRW.
B2G
mandatory
since 1 January 2011
Mandatory for all government transactions under e-Tax Invoice system with National Tax Service.
B2C
none
No specific B2C mandate found; system primarily focuses on B2B/B2G transactions.

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View South Korea's e-invoicing regulatory compliance information.

XML format with PKI digital signatures
XML with mandatory PKI digital signatures and NTS validation

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.
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Access South Korea's XML format with PKI digital signatures standards, XML with mandatory PKI digital signatures and NTS validation format specifications, clearance model details, and archiving requirements.

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

Access detailed regulatory announcements and implementation guidance.

e-Tax Invoice system launch
1 January 2011
National system
Details available after sign in
Threshold reduction to 200M KRW
1 July 2022
Expanded coverage
Details available after sign in
Current threshold: 100M KRW
1 July 2023
Current mandate
Details available after sign in

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Last updated: 30 August 2025
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