KOREA-NTS-CASHRECEIPT

NTS Coree Cash Receipt obligatoire 2005+.

Définition

Cash Receipt Korea fonctionnement : Acheteur fournit RRN (Resident Registration Number) ou BRN (Business Registration Number) au moment paiement cash ; vendeur emet via POS terminal connecte NTS Hometax network ; receipt printe avec QR code Korean RFID 2D barcode ; transmission real-time NTS database ; integration credits TVA + deductions fiscales annuels (year-end tax settlement Yeonmal-jeongsan). Categories : VAT-registered businesses obligation B2C cash KRW 10000+ et services KRW 100000+. Cible : 2.4M Korean businesses retail (epiceries, restaurants, gas stations, hospitals, salons, etc.). Penalties non-emission Cash Receipt : 20% transaction amount + RUB 500000 max.

Origine

Korea NTS Cash Receipt introduit 2005 par Korea Tax Reform 2004-2005 ; obligation extended B2B 2010 ; integration smartphone payment apps 2016-2020 ; ~2.4M businesses 2024 ; KRW 50 trillion+ transactions tracked annually.

Exemple en contexte

Restaurant Seoul accepte paiement cash KRW 35000 d'un client : POS terminal demande Cash Receipt info, client fournit RRN, transmission NTS Hometax real-time, receipt printe QR code ; client beneficie tax deduction 30% au year-end Yeonmal-jeongsan.

Termes liés

• Korea NTS e-Invoice — autre obligation NTS.