Tax invoices can be issued for Commission Fee and basic service fees for overseas payments for global projects.
- Tax invoices can be issued in the same way as existing Domestic projects.
- Tax invoice issuance is for the purpose of reporting sales to the National Tax Service based on domestic KRW payments, and export declaration is processed separately for customs clearance and export performance recognition purposes.
- In other words, issuing a tax invoice for overseas payments does not automatically mean that an export declaration is made, and a separate export declaration procedure is required.