BTSDB Guide · Business — invoices, VAT and the paperwork of buying from Korea
Sooner or later a Korean supplier will mention a
세금계산서 ("tax invoice"). It's not just an invoice — it's a legal VAT document reported
electronically to Korea's National Tax Service, and it only exists between Korean VAT-registered
parties. Knowing how it works helps you ask for the right paperwork and spot suppliers who aren't what
they claim.
The essentials
What it is
A statutory VAT invoice, issued electronically and reported to the tax
authority. It carries both parties' business registration numbers, the supply value and 10% VAT.
Who can issue one
Only businesses registered as general taxpayers.
Simplified taxpayers (small businesses) generally cannot — our
checker shows a company's tax classification in English.
Exports are different
Direct exports are zero-rated for Korean VAT.
For a cross-border sale you'll typically receive a commercial invoice for customs instead of a
세금계산서 — that's normal and correct.
Why you still care
If your supplier claims to be a large registered trader but is
classified as a simplified or VAT-exempt business, their scale story doesn't add up.
Which document to ask for, by situation
Goods shipped to you abroad:
commercial invoice + packing list (customs), and confirm the exporter's business number is Active.
Services consumed in Korea
(your Korean branch, filming, events): a 세금계산서 issued to your Korean entity's business number.
Personal shopping refunds:
that's the separate Tax-Free/Tax Refund scheme at stores and airports — not tax invoices.
Quick legitimacy test: a supplier who "can't" put their business registration number on an
invoice, or asks you to pay a personal account "to avoid tax", is telling you exactly who they are.
Verify first — 5-step check.
Tax rules change and depend on your situation; consult a tax professional for advice.
Data shown by BTSDB comes from official Korean government services.