전자영수증 도입에 따른 활성화 방안 연구

[Purpose] This study suggests a variety of ways to activate the electronic receipt issuance system, which has been in effect since 2020. The cost of issuing paper receipts generated through payments such as credit cards or cash receipts amounted to about 56.1 billion KRW in 2018. There is an increasing need to replace paper receipts with electronic receipts to protect the environment and promote consumer convenience. [Methodology] This study presents a plan for activating the electronic receipt. To this end, prior research on receipts and electronic documents was carried out and the status of introduction of electronic receipts in Korea was analyzed. Also, in order to understand the problems and current status of the electronic receipts currently being pointed out and to seek ways to improve them, the characteristics of the electronic receipts issued in various ways were mentioned. [Findings] In order for electronic receipts to be activated, first, electronic receipts must be readily available to consumers without installing separate applications. Second, the electronic receipt form must be uniform so that the detailed purchase item can be displayed in the electronic receipt. Third, it is necessary to make it mandatory to issue electronic receipts depending on the industry. In the beginning of the introduction of electronic receipts, large retailers with high credit card usage ratios and consumers’ high rate of receipt of credit card sales statements may consider introducing mandatory issuance of electronic receipts. [Policy Implications] Although the revision of the Value－Added Tax Act recently provided legal grounds to replace paper receipt issuance with electronic receipt issuance from 2020, there are still discussions on detailed implementation plans and whether to require the issuance of electronic receipt. With regard to the full introduction of electronic receipts, taxation authorities and policy makers will have to consider practical and specific ways to activate electronic receipts so that business entities, consumers, credit card companies, and VAN players can use them efficiently and conveniently in the future.