https://barun-tax.com/en/tags/korea-vat-filing-deadline/Recent content in Korea Vat Filing Deadline on Barun Tax & AccountingHugoen-USWed, 21 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-15-vat-late-filing/Thu, 15 Oct 2026 18:00:00 +0900https://barun-tax.com/en/blog/2026-10-15-vat-late-filing/<p>If you missed the VAT (부가가치세) filing deadline, file a <strong>late return (기한후신고)</strong>. A non-filing penalty (20% of the tax due) applies, but it is reduced by <strong>50% if you file within 1 month</strong>, 30% within 3 months, and 20% within 6 months. A late-payment penalty of 0.022% per day is also added for the days you paid late, so it is best to file and pay as soon as possible.</p>https://barun-tax.com/en/blog/2026-10-14-vat-schedule/Wed, 14 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-14-vat-schedule/<p>The VAT <strong>final return is due July 25 and January 25 of the next year</strong> for all taxpayers. In the <strong>April 25 and October 25 preliminary periods</strong>, companies file a preliminary return and individual general taxpayers pay a preliminary notice. Simplified taxpayers file once a year, by <strong>January 25 of the next year</strong>. If a deadline falls on a holiday, it moves to the next business day. The second-half 2026 preliminary return is due by <strong>October 26</strong>.</p>