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🧾 Step-by-Step VAT Filing Guide for Foreigners in Korea (2025)
If you’re running a business in Korea, you must file VAT (Value-Added Tax) every quarter. This guide will show you exactly how to do it via HomeTax — in English.
📌 Who Needs to File VAT?
- Foreigners with a business registration certificate (사업자등록증)
- Sole proprietors and corporations
- Anyone issuing tax invoices (세금계산서)
📅 VAT Filing Schedule (2025)
| Quarter | Filing Period |
|---|---|
| Q1 (Jan–Mar) | April 1 – April 25 |
| Q2 (Apr–Jun) | July 1 – July 25 |
| Q3 (Jul–Sep) | October 1 – October 25 |
| Q4 (Oct–Dec) | January 1 – January 25 (following year) |
🖥️ How to File VAT on HomeTax
- Go to www.hometax.go.kr
- Log in with your ARC number and 인증서
- Top menu → 신고/납부 (File/Pay) → 부가가치세 (VAT)
- Select the quarter and click 일반과세자 정기신고 (Regular Filing)
- Enter your sales (매출) and purchases (매입) with tax
- Double check the calculated refund or payable amount
- Submit the report and print/save the confirmation
💡 Tips for Foreign Business Owners
- Always issue electronic tax invoices via HomeTax
- Keep digital records of all sales and expense receipts
- Foreigners can get VAT refunds on exports or zero-rated transactions
📞 Need Help Filing?
Call NTS at ☎ 126 → Press 7 → Press 1 for English support
Or hire a certified Korean tax accountant (세무사)
📍 Final Advice
- Don’t miss deadlines — late VAT filings come with penalties
- Use HomeTax or a bilingual tax pro to file correctly
- Regular filing builds your credibility for future loans & visas
VAT filing may feel complex at first, but with proper setup and support, it becomes a regular part of running your business in Korea.
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