Invoice format and locale facts for South Korea

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: ko.

Selected national claims reviewed

Document vocabulary and checks

Core Korean VAT tax-invoice supplier, recipient, value, VAT, date and additional identity particulars, five-year record retention, and the XML signature, delivery, HomeTax and NTS-transmission boundary are reviewed. Current issuer classification under the Enforcement Decree, authentication, schema validation, amended invoices, exemptions and transaction-specific VAT treatment remain separate checks.

Evidence snapshot: 4 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: 부가가치세 (VAT). Business identifier labels: 사업자등록번호 (Business Registration Number).

• Required when applicable: A Korean VAT tax invoice states the supplier's registration number and name; the recipient's registration number (or prescribed identification number where applicable); the value of supply and VAT amount; the date prepared; and the additional particulars prescribed by the Enforcement Decree, including supplier address and recipient trade name, name and address.Evidence KR_VAT_ACT_OFFICIAL_TRANSLATION, KR_VAT_DECREE_OFFICIAL_TRANSLATION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: An entrepreneur generally retains accounting books and tax invoices, import tax invoices and receipts for five years from the final-return deadline for the taxable period. The Act states an exception for an issuer that transmits the electronic-tax-invoice list to the National Tax Service.Evidence KR_VAT_ACT_OFFICIAL_TRANSLATION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Where electronic issuance applies, the National Tax Service describes an XML tax invoice generated, electronically signed, delivered and transmitted through HomeTax or an approved system; transmission can be due by the following day. This preview is not a signed XML tax invoice and does not access HomeTax, transmit to NTS or process delivery evidence.Evidence KR_NTS_ETAX_INVOICE, KR_NTS_ETAX_WORKFLOW · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.