E-invoicing in South Korea

Electronic tax invoices with near-real-time transmission to the NTS have been mandatory for corporates and most individuals for over a decade.

MODEL · CTC reporting (e-Tax invoice)FORMAT · National XMLAUTHORITY · NTS

01At a glance

Mandate status

Mandate live

Key date

Since 2011

Model

CTC reporting (e-Tax invoice)

Format

National XML

Authority

NTS

Region

Asia-Pacific

02Briefing

Electronic tax invoices with near-real-time transmission to the NTS have been mandatory for corporates and most individuals for over a decade.

The full South Korea dossier — timeline, scope, technical model, penalties, pitfalls and leading practice — is in preparation. Want it prioritised, or spotted a development? Tell us.

Last verified: 2026-07 · report a change: hello@e-invoicing.org

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