전자세금계산서 의무발행 대상 기준은 얼마인가요?

개인사업자는 직전연도 사업장별 재화·용역의 공급가액(과세+면세) 합계가 8천만원 이상이면 전자세금계산서 의무발행 대상입니다(2024.7.1~). 법인사업자는 금액과 무관하게 전원 의무발급 대상입니다.

면세공급가액도 합산에 포함되나요?

네. 과세 공급가액만이 아니라 면세공급가액까지 합산해 8천만원 기준을 판단합니다. 과세만으로 판단하면 대상인데도 비대상으로 오판할 수 있어 주의해야 합니다.

e-Tax Invoice Mandatory Issuance Checker

Enter your prior-year supply value (taxable + tax-exempt) to instantly check whether you must issue electronic tax invoices, from when, and the penalty if you don't.

🧾 Input

Business type

Prior tax year

The year whose supply value is assessed. Obligation starts on July 1 of the next year.

Prior-year taxable supply

원

7,500만원

Taxable sales supply value from the VAT return (excluding VAT).

Prior-year tax-exempt supply

원

1,000만원

Tax-exempt sales (invoices, etc.). Always included in the total.

⚠️ Key: judging by taxable supply alone is a mistake. Always include tax-exempt supply.

Already received a mandatory-issuance noticeOnce you become subject and receive an NTS notice, you stay obligated even if you later fall below 80M KRW (continued obligation).Crossed the threshold via amended/corrected returnWhen an amended or corrected return pushed total supply value to 80M KRW or more.

📊 Result

Mandatory

Total supply (taxable + exempt)8,500만원

Mandatory threshold8,000만원

Over the threshold by+500만원

Obligation start date

2026년 7월 1일

First obligation period: 2026년 7월 1일 from 2027년 6월 30일 to

You remain obligated after this period too (once subject, always subject).

💸 Penalty simulator

Simulates the penalty charged to the issuer (supplier) per issuance mistake, based on supply value.

Supply value of one transaction

원

500만원

Supply value of one tax invoice to check penalties for (excluding VAT).

Not issued (2%)

100,000원

No tax invoice issued by the final return deadline

Paper issued (1%)

50,000원

An e-invoice obligor issued a paper tax invoice

Late issued (1%)

50,000원

Issued after the deadline but within the final return deadline

Not transmitted (0.5%)

25,000원

Issued but not transmitted by the final return deadline

Late transmitted (0.3%)

15,000원

Transmitted after the deadline but within the final return deadline

Actual penalties are assessed together with recipient penalties, reductions, and under-reporting / late-payment penalties. The figures above are a simple issuer-side estimate.

✅ How to issue electronic tax invoices

▸Hometax (certificate login) → e-Tax Invoice → per-transaction / monthly summary
▸Use an ASP issuance service or tax accounting software
▸Deadline: at the time of supply, or by the 10th of the following month as a special rule
▸Transmission: transmit to the NTS by the day after issuance
▸Enter supply value, 10% rate, and the counterparty's business number accurately

Judgment criteria & legal sources

📘 VAT Act Art. 32 & 60, Enforcement Decree Art. 68
🏛️ NTS electronic tax invoice guidance (nts.go.kr)
📉 Threshold: 200M (2022.7) → 100M (2023.7) → 80M KRW (2024.7, current)

※ This checker is reference-only, based on public law and NTS guidance, and is not tax advice. Confirm your obligation and penalties with the tax help line (126) or a tax accountant.

Guide · FAQ · bal.pe.kr 도구 모음

판정 기준·법령 상세는 Guide , 자주 묻는 질문은 FAQ , 출처·운영 정보는 About 참조. 마지막 업데이트 2026-07-06.