South Korea proposes renaming two tax invoice date fields
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- 🇰🇷 South Korea
- Tax
- VAT
- Change type
- Invoice rules
- Status
- Proposed
- Impact
- Watch
- Announced
- 3 August 2026
- Authority
- Ministry of Finance and Economy (Republic of Korea) / 재정경제부
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Korean VAT-registered businesses issuing tax invoices — if enacted, invoice templates and any field mapping keyed to '작성 연월일' (date of preparation) or '공급 연월일' (date of supply) would need updating to the renamed labels.
No action — monitoring only. Note that Korean tax invoice field labels may change, which would affect invoice templates and any field mapping keyed to those labels.
InvoicingERP
South Korea's Ministry of Finance and Economy (재정경제부) published the 2026 Tax Reform Proposal on 3 August 2026, a package amending the Value Added Tax Act, its Enforcement Decree and its Enforcement Rules. One item renames two mandatory tax invoice particulars: the field labelled 'date of preparation' is renamed 'date of supply', and the field currently labelled 'date of supply' is renamed 'date of issuance'. The proposal was open for legislative notice from 4 to 20 August 2026 and is scheduled for submission to the National Assembly before 3 September 2026.
What changed in detail
South Korea’s Ministry of Finance and Economy published the 2026 Tax Reform Proposal on 3 August 2026, a package of amendments to the Value Added Tax Act, its Enforcement Decree and its Enforcement Rules. This is a proposal, not enacted law. One item would rename two mandatory tax invoice particulars: the field currently labelled “date of preparation” (작성 연월일) would become “date of supply” (공급 연월일), and the field currently labelled “date of supply” would become “date of issuance” (발급일). Legislative notice ran from 4 to 20 August 2026, and submission to the National Assembly is scheduled before 3 September 2026.
What it means
Nothing to configure yet — the proposal has not even cleared legislative notice, let alone the National Assembly. But the swap is easy to implement wrong if it proceeds, precisely because it relabels dates that already exist rather than adding a new field: a system that keys off the current field names by label rather than by position would point the renamed labels at the wrong date.
Proof
세금계산서 기재사항 중 '작성 연월일*'은 '공급 연월일'로 '공급 연월일'은 '발급일'로 명칭을 변경하여 납세자 착오 방지Among the particulars to be entered on a tax invoice, rename 'date of preparation' to 'date of supply' and 'date of supply' to 'date of issuance', to prevent taxpayer error.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · 2026년 세제개편안 (outline version) · Ministry of Finance and Economy, 3 August 2026 · mofe.go.kr