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South Korea e-service foreign intermediaries VAT liable

  • Jun 24, 2016 | Richard Asquith

South Korea e-service foreign intermediaries VAT liable

The South Korean tax office has ruled that non-resident online market place intermediaries are liable to collect VAT on e-services provided to consumers. This obligation is triggered where the intermediary receives the consumer payment on behalf of the service provider.

South Korea introduced the obligation for non-resident digital services providers to register and charge 10% VAT in July 2015.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara