VAT · 2026
South Korea VAT registration threshold
Any B2C sale into South Korea - no registration threshold for foreign sellers.
- Measured over
- From the first supply
- On crossing
- Register for South Korea VAT
What is the South Korea VAT registration threshold?
South Korea applies no VAT registration threshold to foreign sellers, so VAT is due from your first business-to-consumer sale rather than after a limit is crossed. You register with the National Tax Service and then charge VAT on sales to customers there.
What's different about South Korea
Simplified registration, no threshold.
When do you need to register?
South Korea applies no registration threshold to foreign sellers. VAT is due on your first B2C sale, so any sale at all creates the obligation.
Deadline: Immediately - the duty starts with the first sale, not at a threshold.
How to register in South Korea
- 1Register with National Tax Service under its simplified regime for non-resident suppliers.
- 2Charge local VAT on every B2C sale.
- 3Collect and store evidence of customer location, which most of these regimes require.
- 4File on the assigned cycle - usually quarterly for non-resident suppliers.
National Tax Service — official guidance
Don't track South Korea by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
South Korea VAT threshold - FAQ
What is the VAT registration threshold in South Korea?
There isn't one. South Korea applies no registration threshold to foreign sellers - VAT is due from your first B2C sale, so waiting for a limit to be crossed is the wrong mental model here.
When do I need to register for VAT in South Korea?
South Korea applies no registration threshold to foreign sellers. VAT is due on your first B2C sale, so any sale at all creates the obligation. Immediately - the duty starts with the first sale, not at a threshold.
Does TaxesRadar file my VAT for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Other tax thresholds
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against National Tax Service. Rules change - TaxesRadar keeps them current.