BTSDB Guide · Business — what the tax office record tells you
When you look up a Korean business registration number, the National Tax Service returns two things: the registration status and the tax type. Both come straight from the tax office record. Here is what each value means and how to act on it.
| Result | Korean | Meaning | What to do |
|---|---|---|---|
| Active | 계속사업자 | The registration is valid and the business has not reported a suspension or closure | Continue, and compare the registered name with your counterparty |
| Suspended | 휴업자 | The owner reported a temporary stop. The number is kept and the business can resume | Hold payment until the status returns to Active |
| Closed | 폐업자 | The business has ended and the registration is cancelled. The closure date is shown | Do not pay. If the seller is still quoting this number, it may be borrowed |
| Not registered | 등록되지 않은 사업자등록번호 | The digits are well-formed but no such registration exists | Ask for the registration certificate again; a typo or a made-up number |
| Code | Type | In practice |
|---|---|---|
| 01 | General VAT taxpayer | Charges 10% VAT and issues tax invoices. All corporations are in this category |
| 02 | Simplified VAT taxpayer | A small sole proprietor with annual sales under KRW 104 million. Does not issue tax invoices |
| 07 | Simplified taxpayer that issues tax invoices | A simplified taxpayer whose prior-year sales were KRW 48 million or more |
| 04 | VAT-exempt business | Sells exempt goods or services such as unprocessed food, medical care or education |
| 05, 06 | Non-profit body or organisation with a unique number | Not an ordinary commercial trader |
The tax type is a useful cross-check on what a seller tells you. A supplier presenting itself as a large trading company but classified as a simplified taxpayer is a sole proprietor with modest sales. That is not wrongdoing, but it is not what was claimed.
A closure or suspension appears once the tax office processes the report. BTSDB keeps a National Tax Service response for up to 24 hours before asking again, and every result page shows when it was fetched. For a large payment, check on the day you pay rather than relying on a result from the week before. The status can also change back: a suspended business becomes Active again when it reports reopening, with the same number.
| Field | Meaning |
|---|---|
| Closure date | The day the business ended. A tax invoice dated after it is not valid for VAT deduction |
| Tax-type change date | When the business last moved between simplified and general status. Changes take effect on 1 July |
Treat the status as the first gate. The rest of the check is in our 5-step verification guide.
General information, not legal or tax advice. Data shown by BTSDB comes from official Korean government open-data services.
It means the business registration is active: the business is registered with the tax office and has not reported a suspension or closure.
No. Closure cancels the registration. A suspended business can resume under the same number, but a closed one must register again and receives a new number.
A suspension means the owner has reported that the business is not operating. Wait until the status is Active again before ordering or paying.
It appears once the tax office has processed the closure report. BTSDB refreshes the tax status at least every 24 hours and shows the time of the last check.
First re-enter the number to rule out a typo. If it is still not found, ask the seller for the registration certificate; a number that does not exist cannot belong to a registered business.