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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.


South Korea VAT news

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