South Korea extends quarterly VAT transaction reporting to foreign online platforms from 1 July 2025

What changed in detail

Law No. 20776, promulgated on 14 March 2025 and in force from 1 July 2025, amended Article 75(1) of the Value Added Tax Act. Article 75(1) obliges certain intermediaries, such as online-marketplace and payment businesses, to submit data on the sales they act as agent for, broker or settle. The law added item 6: non-residents and foreign corporations carrying on a business similar to those in items 1 to 5.

The lead-in was also redrafted: it now covers supplies “excluding supplies made by non-resident business operators (국외사업자)”, in place of the earlier wording tied to sales “in Korea”, and Article 52(1) now cross-refers to Article 75(1).

The data is filed quarterly, by the 15th of the month after each quarter ends, under the consolidated Article 75(1). Under addendum Article 2, sales brokered or settled before 1 July 2025 stay under the previous rules.

What it means

This change is still in force: Article 75(1)6 appears unchanged in the consolidated VAT Act in force from 2 January 2026.

A foreign marketplace whose Korean sellers sell to Korean buyers now reports those sellers’ sales to the National Tax Service each quarter, as Korean platforms already did. That gives the tax office the figures to check against what the sellers declare. Foreign e-service suppliers’ own sales stay under their separate simplified-registration regime (kr-foreign-esvc-surcharge-2023). The same date brought app-market operators into the reporting duty (kr-app-market-reporting-2025).