South Korea indirect-tax changes

Every confirmed VAT, GST and e-invoicing change we have recorded for South Korea, newest first. Each one carries its official source and the date it takes effect.

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Upcoming deadlines

1 Jul 2027 South Korea's tax invoice field renaming would apply from 1 July 2027, detailed proposal confirms

The record 4 changes

Date TBC South Korea's cabinet finalises the 2026 tax reform package as 11 bills, including the VAT Act, for the National Assembly Proposed Update Watch Issue 27
1 Jul 2027 South Korea's tax invoice field renaming would apply from 1 July 2027, detailed proposal confirms Proposed Invoice rules Plan ahead Issue 19
Date TBC South Korea proposes renaming two tax invoice date fields Proposed Invoice rules Watch Issue 18
Date TBC South Korea proposes ending reverse-charge VAT for a foreign corporation's own domestic branch invoices Proposed Compliance Watch Issue 18

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