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Standard VAT/GST rate
Reporting currency
Administered by
National Tax Service (NTS)

South Korea

South Korean VAT for digital service providers

Non-resident providers of electronic services have been required to charge VAT on their sales to Korean consumers since 1 July 2015. There is no threshold for VAT on e-services provided by non-residents.  An application must be made to the Korean National Tax Service.  If the provider uses a marketplace or intermediary to provide and charge for the service, then they are exempted from the obligation to VAT register.

List of digital services that are the subject of South Korean VAT

The South Korean VAT net includes income on the following services provided electronically:

  • Games, music, video files;
  • Documents and software
  • Upgrade of above services
  • Cloud computer services (from July 2019)

VAT rates

The Korean standart VAT rate is currently 10%.