{"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":"facture-electronique-en-coree-du-sud","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/e-invoice-in-south-korea\/","title":{"rendered":"Facture \u00e9lectronique en Cor\u00e9e du Sud"},"content":{"rendered":"

L'\u00e9conomie de march\u00e9 d\u00e9velopp\u00e9e de la Cor\u00e9e du Sud offre un environnement commercial \u00e0 faible risque pour les entreprises souhaitant p\u00e9n\u00e9trer le march\u00e9 asiatique. La Cor\u00e9e du Sud a introduit le facture fiscale \u00e9lectronique<\/mark><\/a> (\u2018 e-Tax \u2019) comme m\u00e9thode de facturation en 2011. Le syst\u00e8me de facturation \u00e9lectronique a d\u00e9but\u00e9 en 2011 pour toutes les soci\u00e9t\u00e9s cor\u00e9ennes et en 2012 pour les entrepreneurs individuels dont les ventes de l'ann\u00e9e pr\u00e9c\u00e9dente totalisaient plus d'un milliard de KRW (881,7 milliers de dollars am\u00e9ricains). \u00c0 cet \u00e9gard, depuis juillet 2014, tous les entrepreneurs individuels dont les ventes d\u00e9passent 300 millions de KRW (264,5 milliers de dollars am\u00e9ricains) par an doivent \u00e9mettre leurs factures de TVA \u00e9lectroniquement. Soit dit en passant, la mise en \u0153uvre de la facture \u00e9lectronique en Cor\u00e9e du Sud permet d'\u00e9conomiser de l'argent et du temps.<\/p>\n\n\n\n

Cependant, il existe diff\u00e9rents types de factures utilis\u00e9s en Cor\u00e9e du Sud dans diverses circonstances.<\/p>\n\n\n\n

Certaines des factures qui ont \u00e9t\u00e9 utilis\u00e9es sont\u00a0:<\/p>\n\n\n\n

    \n
  1. Facture TVA<\/li>\n\n\n\n
  2. Facture de vente<\/li>\n\n\n\n
  3. Facture d'achat<\/li>\n\n\n\n
  4. Facture commerciale<\/li>\n\n\n\n
  5. Facture d'avoir<\/li>\n<\/ol>\n\n\n\n

    D'autre part, les entreprises immatricul\u00e9es \u00e0 la TVA doivent soumettre leurs factures par l'interm\u00e9diaire du National Tax Service (NTS) aux autorit\u00e9s fiscales, selon l'une des modalit\u00e9s suivantes :<\/p>\n\n\n\n

      \n
    • T\u00e9l\u00e9chargement de factures via le portail gratuit fourni par l'administration fiscale<\/li>\n\n\n\n
    • En utilisant un prestataire externe agr\u00e9\u00e9 pour la facturation \u00e9lectronique<\/li>\n\n\n\n
    • Cr\u00e9er votre facture \u00e9lectronique via des syst\u00e8mes comptables avec un certificat num\u00e9rique<\/li>\n\n\n\n
    • En utilisant le syst\u00e8me t\u00e9l\u00e9phonique AVRS<\/li>\n\n\n\n
    • Se pr\u00e9senter en personne \u00e0 un bureau des imp\u00f4ts local<\/li>\n<\/ul>\n\n\n\n

      Facture \u00e9lectronique<\/strong><\/p>\n\n\n\n

      Les entreprises qui souhaitent \u00e9mettre une facture fiscale doivent d'abord obtenir un certificat num\u00e9rique. Lors de l'\u00e9mission d'une facture fiscale \u00e9lectronique, un document d'enregistrement fiscal est requis pour faire correspondre la facture au client. La facture est envoy\u00e9e au client par e-mail. Dans le m\u00eame temps, la facture fiscale \u00e9lectronique est envoy\u00e9e au NTS. Cependant, la notification de facturation group\u00e9e mensuelle est autoris\u00e9e jusqu'au 10 du mois suivant.<\/p>\n\n\n\n

      En fin de compte, le non-envoi de la facture \u00e9lectronique \u00e0 la NTS pourrait entra\u00eener une amende \u00e9quivalente \u00e0 11 % du montant imposable.<\/p>","protected":false},"excerpt":{"rendered":"

      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 […]<\/p>\n","protected":false},"author":263848013,"featured_media":4950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1382,1439],"tags":[],"class_list":["post-4947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-business-blog"],"acf":[],"jetpack_publicize_connections":[],"uagb_featured_image_src":{"full":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"thumbnail":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",128,96,false],"medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"medium_large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea-768x577.avif",768,577,true],"large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"1536x1536":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"2048x2048":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"trp-custom-language-flag":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",16,12,false],"smart-post-landscape":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",759,570,false],"smart-post-portrait":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",600,451,false],"newspack-article-block-landscape-large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"newspack-article-block-portrait-large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"newspack-article-block-square-large":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"newspack-article-block-landscape-medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"newspack-article-block-portrait-medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",600,451,false],"newspack-article-block-square-medium":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false],"newspack-article-block-landscape-intermediate":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",600,450,false],"newspack-article-block-portrait-intermediate":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",450,338,false],"newspack-article-block-square-intermediate":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",600,451,false],"newspack-article-block-landscape-small":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",400,300,false],"newspack-article-block-portrait-small":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",300,225,false],"newspack-article-block-square-small":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",400,300,false],"newspack-article-block-landscape-tiny":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",200,150,false],"newspack-article-block-portrait-tiny":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",150,113,false],"newspack-article-block-square-tiny":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",200,150,false],"newspack-article-block-uncropped":["https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/south-korea.avif",799,600,false]},"uagb_author_info":{"display_name":"einvoicegermany.com","author_link":"https:\/\/docnova.ai\/fr\/author\/infoac085428475\/"},"uagb_comment_info":0,"uagb_excerpt":"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\u2026","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\/fr\/wp-json\/wp\/v2\/posts\/4947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=4947"}],"version-history":[{"count":4,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4947\/revisions"}],"predecessor-version":[{"id":4952,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4947\/revisions\/4952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/4950"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=4947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=4947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=4947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}