South-Korea

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….


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