Guide to revising and cancelling tax invoices(세금계산서 수정, 취소)

If you need to reissue or cancel a tax invoice, you can do so through the National Tax Service website. Follow the steps below:

 

1. Login to the Home Tax홈택스 로그인
2. Inquiry/Issuance 조회/발급
3. Electronic Tax Invoice 전자세금계산서
4. Issuance 발급
5. Revised Issuance 수정발급
6. Tax Invoice 세금계산서
7. Select the original issuance 당초 발급분 선택

If you follow the above menu, you will be prompted to select a method for creating a revised electronic tax invoice. There are three cases:

1. If you know the approval number: Use the electronic approval number of the tax invoice that was originally issued.
2. If you don't know the approval number: Search for the originally issued tax invoice and click on it.
3. If there is no original electronic issuance: You can issue a paper invoice as an electronic tax invoice.

Once you select the applicable case from the above three, the reason for revision will be shown below.

 

Select reason for revision: Choose the appropriate reason.

1. Correction of errors in the listed items 기재사항 착오정정 등: In this case, one tax invoice will be cancelled that was previously issued and another tax invoice will be issued with the corrected information.
2. Duplicate issuance due to mistake 착오에 의한 이중발급 등: When the same content is issued twice, or when it is issued unnecessarily, such as for a tax-exempt transaction, the previously issued tax invoice will be cancelled.
3. Change in the taxable amount 공급가액변동: When the contract is amended and the taxable amount changes.
4. Termination of the contract 계약의 해제: When the contract is cancelled and the previously issued tax invoice needs to be cancelled.
5. Return of goods 환입: When the amount needs to be adjusted due to a return (if the contract has not changed).
6. Post-issuance of a domestic credit note 내국신용장 등 사후 개설: In cases where the original 10% taxable transaction is revised to a 0% tax rate transaction (for a domestic credit note).

After selecting the applicable reason among the above six, choose the following options in order:

1. Fill in the revised content.
2. Issue the tax invoice.
3. Confirm.

If you have already reported the sales tax for the invoice you want to revise, you will need to report it again with the revised invoice. If you don't, you may be subject to additional taxes.

 

If you entered an incorrect or missing email address, you can resend the invoice from the email list.

 

Unauthorized reproduction or redistribution prohibited.