South Korea foreign e-services VAT extension
- May 7, 2019 | Richard Asquith
South Korea is to extend the non-resident VAT obligations on digital service from 1 July 2019. This will now include foreign providers of:
- cloud computing;
- intermediaries of peer-to-peer services; and
- online advertising.
Providers may use the simplified e-services VAT registration regime which onlyallows for the declaration of tax outputs.