KOREA-NTS-EINVOICE-DETAIL

Korea NTS e-Sero Bill e-Invoice 2010+ phased.

Définition

Korea NTS e-Invoice ecosysteme : (1) Format : XML Korean specific format (~40 mandatory fields including supplier/customer business numbers + transaction details + VAT amounts), signed e-Tax Certificate (Korean PKI X509 certificate). (2) Submission modalities : (a) Direct NTS Hometax portal upload (small businesses, free), (b) ASP (Application Service Provider) ~80 certified vendors (Douzone, Hancom, etc., provide ERP integration), (c) ERP direct integration via NTS Web Service API (SAP + Oracle + Microsoft Dynamics). (3) Mandate phased : Phase 1 (2010) corporations + sole proprietors revenue >KRW 1B annually, Phase 2 (2011) >KRW 300M, Phase 3 (2014) >KRW 200M, Phase 4 (2019) >KRW 100M, Phase 5 (2022) >KRW 80M. ~85% enterprises 2024 e-Invoice. (4) Korean VAT : 10% standard rate (taux unique). (5) Companion : Korean Cash Receipt System (separate, B2C consumer receipts, alongside e-Invoice B2B). Penalties non-issuance e-Invoice : 2% transaction amount + administrative fines.

Origine

Korea Cabinet Decision 22-2010 introduced e-Invoice obligation Phase 1 ; phased rollout 2010-2022 ; ~85% Korean enterprises 2024.

Exemple en contexte

Samsung Electronics Korea issues ~2M e-Invoices/day B2B vendors + customers : XML Korean signed e-Tax Certificate, ASP Douzone integration ERP SAP, submission NTS Hometax real-time, VAT 10% calculated automatic, integration accounting Korean GAAP + IFRS reporting.

Termes liés

• Korea NTS Cash Receipt — companion B2C.