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VAT
January VAT for Shop and Officetel Landlords: Deemed Rent at 3.1% and Tax Invoices
Landlords of shops and business-use officetels file VAT for July–December by January 25, …
Read →Can't Pay the VAT Interim Notice? Payment Extension, Card Payment, and Preliminary Return (2026 Second Period)
The VAT interim notice amount is half of the first-half tax payable, and the 2026 …
Read →Missed the VAT Filing Deadline? Late Filing Penalty Reductions (2026)
If you miss the VAT filing deadline, file a late return. File within 1 month and the …
Read →Korea Tax Invoice Deadline: Penalties for Late Issuance (2026)
The tax invoice deadline is the 10th of the month after the month of supply. Late issuance …
Read →Korea VAT: When Input Tax Cannot Be Deducted (Vehicles, Entertainment)
You cannot deduct input VAT without a tax invoice, or on entertainment expenses, …
Read →Korea VAT Filing Schedule 2026: Deadlines for Companies, Individuals, and Simplified Taxpayers
The final VAT return is due July 25 and January 25 of the next year. The preliminary …
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