Overview of South Korea VAT Supported in Kintsugi

South Korea imposes a Value Added Tax (VAT) at the national level, administered by the National Tax Service (NTS). Kintsugi supports South Korea VAT compliance for businesses selling SaaS and digital services — whether you are a resident business with a physical presence in Korea or a foreign company selling remotely to Korean customers.

What Kintsugi Supports for South Korea

Kintsugi covers the full compliance lifecycle for South Korea VAT, including:

• Nexus monitoring (physical, economic, and collected tax nexus)

• VAT registration — both standard and simplified (foreign e-service provider) schemes

• Tax calculation for B2B SaaS and B2C SaaS transactions

• Quarterly VAT return filing via the NTS HomeTax portal

• Back filing and amended return support

Key Facts at a Glance

Who This Applies To

Resident businesses (with physical presence in Korea)

VAT applies to all taxable sales — both B2B and B2C — from the moment you commence business activity. No revenue threshold must be crossed first.

Non-resident businesses (no physical presence in Korea)

If you supply electronic or digital services to Korean consumers (B2C), you must register under the Simplified Business Operator Registration scheme starting from your very first sale. For B2B sales to VAT-registered Korean businesses, the reverse charge mechanism applies and you are not required to register.

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