Documents Required for VAT Registration in South Korea

Before you can register for VAT in South Korea, you need to obtain a Business Registration Number (BRN) from the National Tax Service (NTS). This 10-digit number is required for all businesses — both resident and non-resident — and must be in place before VAT registration is complete.

Business Registration Number (BRN) Format

The BRN is a 10-digit, numeric-only identifier structured as follows:

Format: XXX-XX-XXXXX (three digits, two digits, five digits)

• Digits 1 through 9 are administrative numbers assigned by the NTS.

• Digit 10 is a check digit used to validate the number.

Example: 123-45-67890

Both resident businesses and non-resident businesses (registered as Foreign Taxable Persons) are issued a 10-digit BRN with no alphabetic prefix.

Registration Process for Non-Resident Businesses

Non-resident businesses register through the NTS HomeTax portal (hometax.go.kr). The process is completed online — no in-person visit or local agent is required.

Steps:

1. Create an account on NTS HomeTax.

2. Submit the simplified business registration application as a foreign e-service provider.

3. Receive your BRN upon approval.

4. Complete VAT registration tied to your BRN.

Registration must be completed within 20 days of starting business (i.e., from your first B2C supply in South Korea).

General Documents Typically Required

While the NTS may update its specific document requirements, the following information is generally needed for foreign e-service providers registering under the simplified scheme:

• Business name and legal entity type

• Country of incorporation and registered business address

• Contact information (email, phone)

• Description of services provided (e.g., SaaS, digital services)

• Identification of the responsible representative or contact person

• Login credentials (email/ID/PIN) used to access NTS HomeTax

For businesses registering under the standard scheme (with a PE in South Korea), additional documentation related to the local establishment may be required by the NTS.

Important Notes

A local agent or tax representative is not required for non-resident businesses registering under the simplified scheme. The process is fully self-service through NTS HomeTax.

Non-resident businesses registered under the simplified scheme cannot claim input VAT credits, even with a valid BRN. If your business later establishes a permanent establishment in Korea, you will need to migrate to the standard VAT registration scheme to unlock input tax recovery.

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