E-invoicing mandate — South Korea
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
-
1/1/2011
South Korea · between businesses in force
Corporations must invoice electronically with no turnover threshold. Issuing includes transmitting the issuance details to the tax authority — the invoice alone is not enough.
Legal basis: 부가가치세법 제32조 제2항 (국세청) · Last reviewed: 10/27/2026 -
1/1/2012
South Korea · between businesses in force
Sole traders from KRW 1 billion in supply value in the previous year, per business establishment.
Legal basis: 국세청 — 전자세금계산서 발급의무대상자 · Last reviewed: 10/27/2026 -
7/1/2014
South Korea · between businesses in force
Sole traders from KRW 300 million in supply value in the previous year.
Legal basis: 국세청 — 전자세금계산서 발급의무대상자 · Last reviewed: 10/27/2026 -
7/1/2019
South Korea · between businesses in force
Sole traders from KRW 300 million in the previous year — from now on taxable and exempt turnover combined.
Legal basis: 국세청 — 전자세금계산서 발급의무대상자 · Last reviewed: 10/27/2026 -
7/1/2022
South Korea · between businesses in force
Sole traders from KRW 200 million, taxable and exempt turnover combined.
Legal basis: 국세청 — 전자세금계산서 발급의무대상자 · Last reviewed: 10/27/2026 -
7/1/2023
South Korea · between businesses in force
Sole traders from KRW 100 million, taxable and exempt turnover combined.
Legal basis: 국세청 — 전자세금계산서 발급의무대상자 · Last reviewed: 10/27/2026 -
7/1/2024
South Korea · between businesses in force
Sole traders from KRW 80 million, taxable and exempt turnover combined.
Legal basis: 국세청 — 전자세금계산서 발급의무대상자 · Last reviewed: 10/27/2026
Platforms and authorities
e-Tax Invoice · 전자세금계산서 · 국세청 (NTS)
What Invoiceflair can do — South Korea
Read and convert only: e-Tax Korea
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.