{"id":4947,"date":"2025-07-01T14:12:19","date_gmt":"2025-07-01T11:12:19","guid":{"rendered":"https:\/\/docnova.ai\/?p=4947"},"modified":"2025-08-11T15:44:59","modified_gmt":"2025-08-11T12:44:59","slug":"e-rechnung-in-sudkorea","status":"publish","type":"post","link":"https:\/\/docnova.ai\/de\/e-invoice-in-south-korea\/","title":{"rendered":"E-Rechnung in S\u00fcdkorea"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Die hochentwickelte Marktwirtschaft S\u00fcdkoreas bietet ein geringeres Gesch\u00e4ftsrisiko f\u00fcr Unternehmen, die in den asiatischen Markt eintreten m\u00f6chten. S\u00fcdkorea f\u00fchrte die<a href=\"https:\/\/www.nts.go.kr\/english\/main.do\" target=\"_blank\" rel=\"noreferrer noopener\"> <mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">elektronische steuerrechnung<\/mark><\/a> (\u2018e-Tax\u2019) als seine Rechnungslegungsmethode im Jahr 2011 eingef\u00fchrt. Das elektronische Rechnungsstellungssystem begann 2011 f\u00fcr jedes koreanische Unternehmen und 2012 f\u00fcr Einzelunternehmer, deren Vorjahresumsatz 1 Milliarde KRW (881,7 Tausend US-Dollar) \u00fcberstieg. In diesem Zusammenhang m\u00fcssen seit Juli 2014 alle Einzelunternehmer, deren Umsatz 300 Millionen KRW (264,5 Tausend US-Dollar) pro Jahr \u00fcbersteigt, ihre Mehrwertsteuerrechnungen elektronisch ausstellen. \u00dcbrigens spart die Einf\u00fchrung von E-Rechnungen in S\u00fcdkorea Geld und Zeit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es gibt jedoch verschiedene Arten von Rechnungen, die in S\u00fcdkorea unter verschiedenen Umst\u00e4nden verwendet werden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Einige der verwendeten Rechnungen sind:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>MwSt.-Rechnung<\/li>\n\n\n\n<li>Verkauf Rechnung<\/li>\n\n\n\n<li>Einkaufsrechnung<\/li>\n\n\n\n<li>Handelsrechnung<\/li>\n\n\n\n<li>Gutschrift<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Andererseits m\u00fcssen Unternehmen, die f\u00fcr die Mehrwertsteuer registriert sind, ihre Rechnungen auf eine der folgenden Arten \u00fcber den Nationalen Steuerdienst (NTS) bei den Steuerbeh\u00f6rden einreichen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rechnungs-Upload \u00fcber das kostenlose Portal der Finanzverwaltung<\/li>\n\n\n\n<li>Ein Dienstleister f\u00fcr elektronische Rechnungen, der ein externer Partner mit Lizenz ist<\/li>\n\n\n\n<li>Erstellung Ihrer E-Rechnung \u00fcber Buchhaltungssysteme mit einem digitalen Zertifikat<\/li>\n\n\n\n<li>Mit dem AVRS-Telefonsystem<\/li>\n\n\n\n<li>Pers\u00f6nlich bei einem lokalen Finanzamt einreichen<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>E-Rechnung<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unternehmen, die eine Steuerrechnung ausstellen m\u00f6chten, m\u00fcssen zuerst ein digitales Zertifikat erwerben. Bei der Ausstellung einer elektronischen Steuerrechnung ist ein steuerliches Registrierungsdokument erforderlich, um die Rechnung mit dem Kunden abzugleichen. Die Rechnung wird dem Kunden per E-Mail zugesandt. Gleichzeitig wird die elektronische Steuerrechnung an das NTS gesendet. Die monatliche Sammelrechnungsmitteilung ist jedoch bis zum 10. des Folgemonats gestattet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Letztendlich kann die Nicht\u00fcbermittlung der elektronischen Steuerrechnung an die NTS zu einer Geldstrafe in H\u00f6he von 11 % des Steuerbetrags f\u00fchren.<\/p>","protected":false},"excerpt":{"rendered":"<p>South Korea\u2019s developed market economy offers a lower-risk business environment for businesses wishing to enter the Asian market. South Korea introduced the electronic tax invoice (\u2018e-Tax\u2019) as its invoicing method in 2011. The electronic tax invoice system started in 2011 for every Korean corporation and in 2012 for sole proprietors whose previous year\u2019s sales totaled 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Korea\u2019s developed market economy offers a lower-risk business environment for businesses wishing to enter the Asian market. South Korea introduced the electronic tax invoice (\u2018e-Tax\u2019) as its invoicing method in 2011. The electronic tax invoice system started in 2011 for every Korean corporation and in 2012 for sole proprietors whose previous year\u2019s sales totaled&hellip;","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-1hN","jetpack_featured_media_url":"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif","_links":{"self":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts\/4947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/comments?post=4947"}],"version-history":[{"count":4,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts\/4947\/revisions"}],"predecessor-version":[{"id":4952,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/posts\/4947\/revisions\/4952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/media\/4950"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/media?parent=4947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/categories?post=4947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/de\/wp-json\/wp\/v2\/tags?post=4947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}