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E-invoicing mandate

E-invoicing in South Korea

A sourced summary of the structured e-invoicing program in South Korea. It is a starting point, not a compliance certificate or proof of delivery.

At a glance

Scope
Business-to-business
Status
In force
Network or channel
NTS Hometax or an authorized issuance channel
Format
Korean electronic tax invoice (전자세금계산서)

What this means for you

Corporate taxpayers have been required to issue electronic tax invoices since 2011. The individual-business threshold expanded to KRW 80 million of prior-period taxable and exempt supply value from July 2024; the official source does not support inventing a day within 2011 for corporations.

What FreeBillGen can verify

For eligible saved invoices, FreeBillGen can prepare generic OASIS UBL and UN/CEFACT CII mappings and run its named internal checks. These mappings are not EN 16931, Factur-X, Peppol, national-CIUS or clearance-platform validation. FreeBillGen does not transmit them through a provider network.

Check this route in Invoice Passport

Official sources used

General information only; not legal, tax, accounting, conformance, or delivery-provider advice. Confirm the current scope, technical profile, and channel with the official source or a qualified adviser.