South Korea VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority National Tax Service (NTS)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	국세청 (NTS)
Standard rate	10%
Reduced rates	None
Registration threshold	KRW 80 million
Filing frequency	Quarterly
E-invoicing / digital reporting	Electronic tax invoices are mandatory for corporations and qualifying individuals above the applicable threshold levels.
Typical registration lead time	2-6 weeks