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South Korea e-service foreign intermediaries VAT liable

  • VAT
  • 24 June 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.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.