On 31 August 2026, the Korean National Tax Service (NTS) published Announcement No. 2026-26, revising the compliance obligations for businesses that build and operate electronic (tax) invoice systems. This update replaces the previous Notice No. 2026-18 issued in May 2026, reflecting the rapid evolution of the country’s mandatory e-invoicing infrastructure. The notice details technical standards for system interoperability, data security protocols, and the standard certification process managed by the NTS. Effective immediately, all current and prospective system operators must align their platforms with these updated specifications to maintain certification validity and avoid service disruption penalties under the Framework Act on National Taxes.
Key Takeaways
- Enhanced Technical Standards: The notice mandates upgraded API specifications and encryption standards for real-time invoice transmission to the NTS hub, requiring operators to complete system patching by the specified transition deadline.
- Certification Renewal Cycle: A new periodic recertification framework is introduced, obligating operators to undergo security audits and functionality testing every two years to ensure continuous compliance.
- Penalty Framework Clarified: Specific administrative fines and service suspension triggers are defined for non-compliance, including failure to report system modifications or data breaches within 24 hours.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement