---
title: "South Korea — NTS e-Tax invoice system"
description: "South Korea e-invoicing: NTS e-Tax invoice mandatory for all corporations and individuals with KRW 80m+ turnover. One of the world's earliest CTC regimes (since 2011)."
canonical: "https://docs.get-flowie.com/compliance/kr"
source: "https://docs.get-flowie.com/compliance/kr.html"
---

# South Korea — NTS e-Tax invoice system

Compliance · 🇰🇷 South Korea Live mandate

# South Korea — NTS e-Tax invoice system

NTS e-Tax invoice · universal corporate clearance since 2011 — regulator: [National Tax Service (NTS)](<https://www.nts.go.kr/english/main.do>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Korea introduced its **e-Tax invoice** regime in 2011 — one of the earliest national CTC mandates anywhere.
  * Mandatory for **all corporations** ; sole proprietors are absorbed by descending revenue threshold (KRW 300m → KRW 100m → **KRW 80m since Jul 2024**).
  * Invoices must be issued, signed, and reported to NTS via the **HomeTax** portal within **1 day of issuance**.
  * Format: NTS-mandated XML; HSM-issued certificate signs each invoice.
  * No Peppol, no overlapping mandate. Stable — no announced changes for 2026.



## Deadlines

Date| Who| What  
---|---|---  
**2011-01-01**|  All corporations| e-Tax invoice mandatory.  
**2014-07-01**|  Sole proprietors > KRW 1 bn turnover| Threshold rolled out.  
**2019-2023**|  Threshold steps down: KRW 300m → 100m| Sole proprietors absorbed.  
**2024-07-01**|  Sole proprietors > KRW 80m turnover| Current threshold — unchanged for 2026.  
  
## Background

South Korea's e-Tax invoice system, launched in 2011, is one of the earliest and most comprehensive national CTC programmes in the world. Operated by the National Tax Service (NTS) via the **HomeTax** portal, the regime requires every corporation — and any sole proprietor with the previous-year turnover above KRW 80 million — to issue invoices in the NTS-mandated XML schema, sign them with an HSM-issued tax-purpose certificate, and transmit to NTS within **1 day of issuance**.

Late or non-issuance attracts penalties (typically 1% of the invoice amount). Korea was originally proud that e-Tax pre-dated SAF-T and continuous-control regimes elsewhere; the system has been stable for over a decade with the only ongoing change being progressive lowering of the sole-proprietor threshold (most recently to KRW 80m in July 2024).

There is no Peppol involvement, no plan to migrate, and no announced changes for 2026.

## Format profile

  * **NTS XML schema** (national, not UBL).
  * Seller and buyer **BRN** (Business Registration Number, 10 digits) mandatory.
  * **Tax-purpose certificate** issued by KISA-accredited CA required to sign each invoice.
  * Issuance + transmission must complete within 1 day of the invoice issue date; subsequent days incur penalties.



## Required fields

  * seller.brnstring (10 digits)required

Korean Business Registration Number — formatted as `NNN-NN-NNNNN`.

  * buyer.brnstring (10 digits)required for B2B

Buyer BRN.

  * seller.taxCertificatePKCS#12required

KISA-accredited tax-purpose certificate; binds the seller's NTS identity to invoice signatures.




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

**NTS HomeTax** — Issuance, signing, and reporting of every corporate-issued tax invoice within 1 day of issue.

Lifecycle status| Reported as  
---|---  
`issued`| Invoice signed and registered with NTS.  
`late`| Issued but reported beyond 1 day — penalty applies.  
  
## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

What you want to test| How  
---|---  
South Korea happy path| Sender BRN `123-45-67890`, recipient any KR BRN in Flowie sandbox.  
  
## FAQ

### Is there a Peppol path in Korea?

No. Korea operates a fully national stack via HomeTax; Peppol is not adopted.

## References

**Primary sources** (government / regulator / standards body):

  * [National Tax Service (English)](<https://www.nts.go.kr/english/main.do>) — Tax authority.
  * [HomeTax portal](<https://www.hometax.go.kr>) — e-Tax invoice issuance + reporting.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Sovos · South Korea e-Tax Invoice](<https://sovos.com/vat/tax-rules/electronic-tax-invoices-south-korea/>) — Industry analysis — long-running CTC.
  * [EDICOM · South Korea e-invoicing](<https://edicomgroup.com/electronic-invoicing/south-korea>) — Industry tracker — sole proprietor thresholds.