North Korea
KPReliable public information on invoicing in North Korea is scarce. The sources reviewed describe no e-invoicing system, and United Nations sanctions restrict most trade with the country.
Guide reviewed .
Invoicing and electronic documents
Peppol
North Korea has no national Peppol Authority, so OpenPeppol acts as the authority. The sources reviewed show no Peppol use in the country.
None identified · Official source: OpenPeppol · Peppol Authorities
This guide is deliberately short because reliable public sources on invoicing in North Korea are scarce. Before any dealings, check the sanctions that apply, starting with Security Council resolution 2397 and your own jurisdiction’s rules. Invoicing questions come after that.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedNo official North Korean source on invoicing or electronic documents could be found and read. This guide therefore does not describe domestic invoice rules.
Official source: OpenPeppol · Peppol AuthoritiesTaxation
Formal income tax abolished in 1974, as reportedNK News reports that the Supreme People’s Assembly abolished income tax in 1974 and notes that this no longer fully describes current practice. Sources give different days for the abolition, so none is given here.
Official source: NK News (independent news site, secondary source) · The biggest tax cuts in North Korean history, 7 May 2018Trade restrictions
United Nations sanctions in forceSecurity Council resolution 2397 (2017) caps refined petroleum and crude oil supplies and bans North Korean exports of food and agricultural products, machinery, electrical equipment and other goods. It also requires states to send North Korean workers home. Check the sanctions that apply before any transaction.
Official source: United Nations · press release on Security Council resolution 2397 (2017)
Timeline
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Security Council resolution 2397
Adopted unanimously, it extended the sanctions on North Korea, including export bans and caps on petroleum imports.
Official source: United Nations · press release on Security Council resolution 2397 (2017)
Peppol in North Korea
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.