Invoicea Juros-AI product

What a compliant invoice must show in South Korea.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the KRW rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in KRW Legal format PDF invoice Model Platform clearance

What the invoice must show

The content South Korea's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
세금계산서 Tax Invoice
Tax shown in
KRW
Date of supply
Mandatory on every invoice

How each party is identified

The registration numbers and their formats the South Korea rules expect on the invoice.

Seller
사업자등록번호 business registration number · 10 digits (000-00-00000) · always
Seller
대표자 성명 representative name · companies
Buyer
공급받는자 등록번호 buyer registration number · 10 digits · business buyer

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargestatute ↗
대리납부 — 부가가치세법 제52조Withholding VAT by the recipient — Art. 52
영세율 — 부가가치세법 제21조(재화의 수출)Zero rate — export of goods, Art. 21
Zero-ratedstatute ↗
영세율 — 부가가치세법 제21조–제24조Zero rate
면세 — 부가가치세법 제26조Exempt — Art. 26
Out of scopestatute ↗
부가가치세 과세대상 아님 (국외 거래)Outside the scope of Korean VAT
Foreign seller (import)statute ↗
부가가치세 미포함 — 수입 재화의 부가가치세는 수입자가 세관장에게 납부 (부가가치세법 제50조)VAT not charged — VAT on the imported goods is paid by the importer to Customs (Art. 50).
The client's step: Corporations and prescribed sole traders issue e-tax invoices through the NTS (approval number) — the client's step.

부가가치세법 제32조 필요적 기재사항: 공급자의 등록번호와 성명/명칭, 공급받는 자의 등록번호, 공급가액과 부가가치세액, 작성 연월일.

The format, and who sends it

South Korea runs a clearance / registration platform, so issuing the legal document is a step the seller's own system takes.

Legal format(s)
PDF invoice · (roadmap: NTS e-Tax XML)
Transmission
A clearance platform or accredited channel — the seller's own step (see above)

Don't just look these rules up. Generate them.

Invoice by Juros-AI assembles the South Korea invoice to the rules on this page on your own machine; issuing the legally valid document through the national platform stays your step — and it never has to leave the building to do it. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about South Korea invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets