KP No general indirect tax

Invoicing in North Korea

North Korea has no general indirect tax on domestic sales, so an invoice issued there carries no tax line at all. Documents are issued in ⁨KPW⁩. DocsOrigin drops the tax column instead of printing a zero — a tax line that is always zero teaches your client to ignore the one that is not.

Invoicing in North Korea is free forever with DocsOrigin: every document type, every export, no card and no trial.

Tax in North Korea

Tax No general indirect tax on domestic sales

How reliable is this figure

Graded low — treat this as a starting default, not a fact. The rate for North Korea has not been verified against an official source, and it may be out of date or may not apply to your kind of supply. Check it with your accountant or the North Korea tax authority and set your own rate before you issue anything.

Whatever the grade, your own setting always wins — a rate you enter overrides the registry everywhere, including on documents already dated in the past.

Document types recognised in North Korea

These are the documents DocsOrigin will offer a business registered in North Korea, under the names used there. A type that has no meaning locally is not offered at all.

Presupuesto

Una oferta con precio. No es un documento fiscal y no se registra en tus libros hasta que se acepta.

Factura pro forma

Una solicitud de pago. No autoriza al cliente a deducir impuestos.

Factura

El documento fiscal en sí. Se bloquea una vez expedido.

Recibo-factura

Factura y pago en un documento, para cuando recibas pago al contado.

Recibo

Confirma dinero recibido contra una factura.

Nota de crédito

La única forma legal de cancelar o reducir un documento ya expedido.

Albarán

Bienes entregados sin cobro.

Tax identifier

On a document issued in North Korea the identifier is labelled Tax ID. It is printed in the header of every tax document, isolated left-to-right so it reads correctly in any interface language.

No structural check is applied for North Korea: the format is accepted as entered, because a wrong rule that rejects a valid number is worse than no rule.

Numbering

Documents in North Korea are expected to run in an unbroken sequence. DocsOrigin allocates the number at the moment of issue — never earlier — so a draft that is abandoned does not burn a number and leave a gap you have to explain.

Prefix, padding and yearly reset are configurable per document type, and the series is kept separately for each type.

How North Korea writes dates and money

Set the country and these stop being settings you have to think about. The examples below are rendered by the same formatter the documents use.

Date
2026-09-21
Amount
₩12,345.67
Currency
KPW
Minor units
2

⁨KPW⁩ is written with ⁨2⁩ decimal places, and every amount is stored as a whole number of minor units. ⛔ Money never touches floating point.

A worked example in North Korea

Three lines, priced identically everywhere, run through the real tax engine with the North Korea registry entry applied. This is what the document looks like there.

Presupuesto Factura pro forma Factura Recibo-factura Recibo Nota de crédito
Northwind Studio
Tax ID 000000000 · North Korea
Factura
2026-0042
Facturar a Riverbank Coffee
Descripción Cant. Precio unitario Total
Trabajo de diseño 12 ₩45.00 ₩540.00
Guía de marca 1 ₩380.00 ₩380.00
Retención de soporte 3 ₩60.00 ₩180.00
Total neto ₩1,100.00
TaxNinguno
Total ₩1,100.00

Invoicing in North Korea — questions

What tax rate do I charge in North Korea?

North Korea has no general indirect tax on domestic sales, so the document carries no tax line. If you sell into a country that does have one, the treatment is decided by where the customer is, not by where you are.

Which document do I issue to a customer in North Korea?

The document set recognised in North Korea is listed above, under the names used locally. For a paid sale the usual document is Factura, and a mistake on an issued document is corrected with a credit note rather than an edit.

Does DocsOrigin cost anything in North Korea?

No. DocsOrigin is free forever for businesses in North Korea as everywhere else: no subscription, no card, no trial, no per-document fee and no export fee. Optional professional services are the only thing that is ever charged for, and they are quoted per project.

What if the rate for North Korea is wrong or changes?

Set your own rate in the business settings and it overrides the registry immediately, for new documents and for any date. Rates are applied by document date, so an old document keeps the rate that applied when it was issued.

Issue your first North Korea document

Choose North Korea once. The tax, the document names, the numbering, the date order and the currency format are configured together, and it costs nothing.

Free forever for businesses Crear tu primera factura

This page describes what DocsOrigin does with the registry entry for North Korea. It is not tax advice, and it is not a statement of North Korea law. Confirm your obligations with your accountant or the tax authority. Registry data as of ⁨2026-08⁩.