South Korea e-Invoicing Mandate

Prepare for South Korea’s expanding e-Tax Invoice requirements

South Korea has required electronic tax invoices for corporate taxpayers since 2011. Over the past five years, the biggest change has been the continued reduction of turnover thresholds, most recently expanding the mandate to businesses with annual revenue exceeding KRW 100 million from 1 July 2023, with further expansion to smaller businesses continuing thereafter.

What will change in South Korea

South Korea operates a real-time e‑Tax Invoice model managed by the National Tax Service (NTS).

  • Mandatory electronic tax invoices apply to all corporate taxpayers and an expanding group of individual businesses based on annual turnover thresholds
  • Invoices must be generated electronically in XML format, digitally signed, and transmitted to the National Tax Service (NTS)
  • The latest major update lowered the threshold to KRW 100 million from July 2023, significantly expanding the number of businesses required to comply

South Korea continues to strengthen digital tax reporting through broader taxpayer coverage, tighter validation requirements, and ongoing automation of tax compliance processes.

Why B2BE?

B2BE brings proven experience from global e-invoicing mandates — supporting businesses across multiple countries, formats, and regulatory models. We help organisations:

01

Connect once through an accredited PEPPOL Access Point

02

Ensure compliance with evolving local and international requirements

03

Validate invoice data before it reaches finance systems

04

Integrate seamlessly with existing ERP, AR, and AP platforms

05

Manage complex, multi-channel environments (EDI, PDF, portals, print)

Rather than treating e-invoicing as a local project, B2BE enables a scalable, future-ready approach — designed to adapt as Norwegian requirements evolve.

Understand what your organisation needs to do now — and what can wait.

Speak with a B2BE specialist to:

  • Assess how your current e-invoicing workflow is doing
  • Identify reporting and compliance gaps in your current processes
  • Create a scalable strategy for future requirements

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