International VAT Tax Consultancy

South Korea: E- services VAT extension


South Korea will  extend  non-resident VAT obligations on digital services, this will come into effect from 1st July 2019 and will include foreign providers of the following services

  • cloud computing services
  • intermediaries of peer-to-peer services
  • online advertising.

Providers can opt to use  the simplified e-services VAT registration regime which only allows for the declaration of tax outputs….


Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.