Build Korean Electronic Tax Invoice (전자세금계산서) XML

Skill: Convert a sale into the mandatory NTS electronic tax invoice XML

Region: South Korea (대한민국) Category: E-Invoicing — 전자세금계산서 (electronic tax invoice) Does: Takes ordinary sale/invoice data and produces the electronic tax invoice (전자세금계산서) XML issued through the National Tax Service (국세청, NTS) e-tax system — e-세로 / HomeTax (홈택스) — carrying supplier and buyer business registration numbers, supply value, 10% VAT, and the issuance approval number (승인번호). Standard: NTS electronic tax invoice (전자세금계산서) XML — TaxInvoice document

Issuing electronic tax invoices is mandatory for all corporations and for individual businesses above the NTS supply-value threshold. Each invoice must be issued by the day after supply and transmitted to the NTS, which returns an approval number (승인번호). The receiving party gets the invoice; the issuer reports it on the VAT return. Confirm the current XML schema, code tables, and thresholds against the NTS specification before use.

When this applies

• A taxable business (사업자) makes a taxable supply of goods or services to another party and must issue a 세금계산서.
• The issuer is a corporation (법인사업자) or an individual business (개인사업자) over the NTS threshold, so the invoice must be electronic (전자세금계산서) rather than paper.
• For zero-rated or exempt supplies a 계산서 (electronic invoice) is used instead; this skill covers the standard VAT 10% 세금계산서.

Input data required

Korean specifics: both supplier and buyer 사업자등록번호 (10-digit business registration number) are mandatory; the supplier holds an NTS-registered certificate (공동인증서) used to sign and transmit the document.

Document structure (전자세금계산서)

TaxInvoice
├── ExchangedDocument            (issue date 작성일자, type, serial/approval no. 승인번호)
├── IssuingType                  (정발행 normal / 역발행 buyer-issued / 위수탁 consignment)
├── TaxInvoiceTradeSettlement
│   ├── InvoicerParty   (공급자: 사업자등록번호, 상호, 대표자, 주소, 업태/종목)
│   ├── InvoiceeParty   (공급받는자: 사업자등록번호, 상호, 대표자, 이메일)
│   └── TaxInvoiceTradeLineItem ...  (거래일자, 품목, 규격, 수량, 단가, 공급가액, 세액)
└── TaxTotalAmount / ChargeTotalAmount   (공급가액 합계, 세액 합계, 합계금액)

Codes: IssuingType distinguishes 정발행 (supplier-issued), 역발행 (buyer-issued), 위수탁 (consignment). Tax type marks 과세 (taxable, 10%) vs 영세율 (zero-rated). Dates are YYYYMMDD. Amounts are in KRW whole won (no decimals).

Calculation rules

• Line 공급가액 (supply value) = 수량 (quantity) × 단가 (unit price), in whole won.
• 세액 (VAT) = 공급가액 × 10% for 과세 (standard taxable) lines; 0% for 영세율 (zero-rated).
• 합계금액 (total) = 공급가액 합계 + 세액 합계.
• The standard Korean VAT (부가가치세) rate is 10%; round per the NTS won convention.
• The 승인번호 (approval number) is assigned by the NTS on successful transmission — it is not computed by the issuer.

Worked example (정발행, one line, taxable 10%)

<?xml version="1.0" encoding="UTF-8"?>
<TaxInvoice xmlns="urn:kr:gov:nts:TaxInvoice">
  <ExchangedDocument>
    <IssueID>20260604-410000000-00000001</IssueID>
    <IssuingType>01</IssuingType>            <!-- 01 = 정발행 supplier-issued -->
    <PurposeCode>02</PurposeCode>            <!-- 01 영수 / 02 청구 -->
    <IssueDateTime>20260604</IssueDateTime>  <!-- 작성일자 -->
    <ApprovalNo>20260604410000001234</ApprovalNo>  <!-- 승인번호 (assigned by NTS) -->
  </ExchangedDocument>
  <TaxInvoiceTradeSettlement>
    <InvoicerParty>                          <!-- 공급자 -->
      <BusinessRegistrationID>1208800997</BusinessRegistrationID>  <!-- 사업자등록번호 -->
      <Name>주식회사 가나다</Name>
      <CEOName>홍길동</CEOName>
      <Address>서울특별시 강남구 테헤란로 1</Address>
      <BusinessType>제조</BusinessType>      <!-- 업태 -->
      <BusinessItem>전자부품</BusinessItem>  <!-- 종목 -->
    </InvoicerParty>
    <InvoiceeParty>                          <!-- 공급받는자 -->
      <BusinessRegistrationID>2208153380</BusinessRegistrationID>
      <Name>라마바 주식회사</Name>
      <CEOName>김철수</CEOName>
      <Email>ap@lamabaco.kr</Email>
    </InvoiceeParty>
    <TaxInvoiceTradeLineItem>
      <PurchaseExpiryDate>20260604</PurchaseExpiryDate>  <!-- 거래일자 -->
      <Name>전자부품 A형</Name>               <!-- 품목 -->
      <Spec>10x20mm</Spec>                    <!-- 규격 -->
      <ChargeableUnit>1000</ChargeableUnit>   <!-- 수량 -->
      <UnitPrice>10000</UnitPrice>            <!-- 단가 -->
      <ChargeAmount>10000000</ChargeAmount>   <!-- 공급가액 -->
      <TaxAmount>1000000</TaxAmount>          <!-- 세액 = 공급가액 x 10% -->
    </TaxInvoiceTradeLineItem>
  </TaxInvoiceTradeSettlement>
  <TaxTotalAmount>1000000</TaxTotalAmount>    <!-- 세액 합계 -->
  <ChargeTotalAmount>10000000</ChargeTotalAmount>  <!-- 공급가액 합계 -->
  <TotalAmount>11000000</TotalAmount>         <!-- 합계금액 -->
</TaxInvoice>

The signed XML is transmitted to the NTS via e-세로 / HomeTax (홈택스) or an approved ASP; the NTS returns the 승인번호 confirming issuance.

Validation checklist

• Current NTS 전자세금계산서 XML schema and code tables used
• Supplier and buyer 사업자등록번호 (10 digits) present and valid
• IssuingType correct (정발행 / 역발행 / 위수탁); 과세 vs 영세율 marked correctly
• Each line: 거래일자, 품목, 수량, 단가, 공급가액, 세액
• 세액 = 공급가액 × 10% for taxable lines; totals reconcile (공급가액 + 세액 = 합계금액)
• Amounts in whole won (KRW), YYYYMMDD dates
• Signed with the NTS-registered certificate (공동인증서); transmitted and 승인번호 received by the deadline (day after supply)

Last updated: 2026-06-04 — confirm the active schema version, field codes, and NTS/HomeTax requirements against the current National Tax Service specifications before use.