Value-Added Tax Act — zero rating for exported goods

要約

Article 21 applies a zero VAT rate to exports of goods. Article 71(1)4 of the Enforcement Decree exempts direct exports from the obligation to issue a tax invoice, with carve-outs such as supplies under a domestic letter of credit or purchase confirmation.

公式ソース ↗

関連記事

• 韓国の電子税金計算書とは：海外の買い手が韓国の仕入先から実際に受け取る書類