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  • Draft for the partial amendment of the Enforcement Decree of the Issuance and Distribution of Electronic Bills Act
    • Competent Ministry : Ministry of Justice
    • Advance Publication of Legislation : 2021-10-15
    • Opinion Submission Deadline : 2021-11-24

1. Reason for amendment

It is intended to improve the transaction environment of enterprises by expanding electronic bills through the transparent management of transaction information.

 

2. Main content

A. Expansion of subjects for the mandatory issuance of electronic bills

- The subjects for the mandatory issuance of electronic bills are expanded from corporations for external audits and with total assets of KRW 1 billion to corporations with total assets of KRW 500 million. 

B. Time of execution and case of application

- Execution three (3) months after promulgation



Regulatory effect assessment
  • 전자어음의 발행 및 유통에 관한 법률 시행령(규제영향분석서)_20211012.hwp [download]
Legislative proposal (draft)
  • 1.입법예고문(_전자어음_발행_및_유통에_관한_법률_시행령_일부개정령안).hwp [download]