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Tag: Value Added Tax

South Korea foreign digital services transaction reporting Jul 2022

South Korea foreign digital services transaction reporting Jul 2022

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South Korea is to implement on-demand transaction reporting from 1 July 2022 for non-resident suppliers of digital or electronic services. Korea first implemented VAT on digital services in July 2015. Non-residents registered for digital services are obliged to maintain transactional-level details for at least five

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