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South Korea foreign e-services VAT extension

  • VATLive
  • 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.


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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.
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