Invoicing to South Korea

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 82-2-6940-6032 / 6033
Email: koreahpfo.im@pg.com
 
 

P&G South Korea Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Procter & Gamble Korea S&D Co.
P&G Legal Entity Number: LE 823
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Korea S&D Co.
Three IFC 37F, 10, Gukjegeumyung-ro,
Youngdeungpo-gu, Seoul, 150-945 South Korea

Or in case of system character limitation, you may use below P&G billing address:

P&G Korea S&D
Three IFC 37F, 10, Gukjegeumyung-ro, Youngdeungpo-gu, Seoul
VAT Number: 220-86-09268
Business Type: Wholesaling
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s).

For Korea Suppliers Only

Soft copy invoice should be emailed to originator or P&G contact for supports

For Foreign Suppliers:


Soft copy invoice with supports following submission procedure should be emailed to rbfssp2p019.im@pg.com

Please Note: The new P&G Legal Name and Mailing Address are effective on March 2019.
Full Legal Name: Procter & Gamble Korea, Inc.
P&G Legal Entity Number: LE 493
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Korea, Inc..
73, Cheonheung 8gil, Seonggeo-eup,
Seobuk-gu, Chonan,
Choongchung namdo
South Korea


Or in case of system character limitation, you may use below P&G billing address:

P&G Korea
73, Cheonheung 8gil, Seonggeo-eup, Chonan, Choongchung namdo
VAT Number: 312-81-12276
Business Type: Manufacturing/Manufacturer
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s).

For Korea Suppliers Only

Soft copy invoice should be emailed to originator or P&G contact for supports

For Foreign Suppliers:

Soft copy invoice with supports following submission procedure should be emailed to rbfssp2p019.im@pg.com

South Korea Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Requirements
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
  • The VAT identification number of the customer. Customer VAT ID required - tax registration number.
  • Business type (industry); example: Whole saling.
  • Business items (Details of the business items); example: santary napkins.
  • "Full name of the representative of the customer (i.e. legal name of the registered individual representative of the customer). Please see below for P&G details.).
Supplier Requirements
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
  • The VAT identification number of the supplier in accordance with ISO Standard under which he supplied the goods or services. Supplier VAT ID required - VAT Code.
  • Business type (industry); example: Wholesaling.
  • Business items (Details of the business items); example: santary napkins.
  • Full name of the representative of the supplier (i.e. legal name of the registered individual representative of the supplier).
General Requirements
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Taxable amount per VAT rate or exemption.
  • VAT rate(s) applied.
  • Total VAT amount.
  • Where the customer receiving a supply issues the invoice instead of the supplier, the mention "Self-billing".
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the appropriate provision of the VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention "Reverse charge".
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • Price per unit (excluding VAT).
  • Any discounts or rebates, not included in the unit price.
  • Type of transaction.
  • "In case of an export transaction, a VAT invoice is generally not required however certain documents should be submitted to apply for zero-rating.
  • For purchases, this would mean importation by P&G. This would be under CBL not PS."
  • For adjustment notes/ Debit/ or Credit Notes, it is critical to indicate reference (invoice number) to original invoice.
 

Other South Korea Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

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When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
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Procedures
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Payment
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Other
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