BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Lookuptax//Compliance Calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:South Korea tax deadlines
X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for South
  Korea\, from lookuptax.com/compliance-calendar
X-PUBLISHED-TTL:P7D
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2026-10-12@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261012
DTEND;VALUE=DATE:20261013
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: September 2026\nSource: 국세청 (National Tax Service) — ht
 tps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLa
 st verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2026-10-15@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q3 2026\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-return-corporations-2026-10-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261026
DTEND;VALUE=DATE:20261027
SUMMARY:South Korea: 부가가치세 예정신고 — preliminary VAT return (corporations)
DESCRIPTION:Corporations whose supply value in the previous six-month taxa
 ble period was KRW 150 million or more\; also individuals and smaller cor
 porations that choose to file instead of paying the notice (sales fallen 
 below one-third of the previous period\, or claiming an early refund)\nPe
 riod: Q3 2026\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-return-corporations
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-notice-payment-2026-10-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261026
DTEND;VALUE=DATE:20261027
SUMMARY:South Korea: 부가가치세 예정고지 — preliminary notice payment (individuals 
 and small corporations)
DESCRIPTION:Individual general taxpayers\, and corporations whose supply v
 alue in the previous taxable period was under KRW 150 million\; no notice
  is issued\, and nothing is due\, where the amount is under KRW 500\,000 
 or the business switched from simplified to general at the start of the p
 eriod\nPeriod: Q3 2026\nSource: 국세청 (National Tax Service) — https://www.
 nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2273&cntntsId=7694\nLast verifie
 d: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-notice-payment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2026-10-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261026
DTEND;VALUE=DATE:20261027
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q3 2026\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2026-10-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261026
DTEND;VALUE=DATE:20261027
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q3 2026\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2026-10-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261026
DTEND;VALUE=DATE:20261027
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q3 2026\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2026-10-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261026
DTEND;VALUE=DATE:20261027
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q3 2026\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2026-11-02@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261102
DTEND;VALUE=DATE:20261103
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: September 2026\nSource: 국가법령정보센터 (Ministry of Gov
 ernment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345
 &efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2026-11-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261110
DTEND;VALUE=DATE:20261111
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: October 2026\nSource: 국세청 (National Tax Service) — http
 s://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast
  verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2026-11-30@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: October 2026\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&e
 fYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2026-12-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261210
DTEND;VALUE=DATE:20261211
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: November 2026\nSource: 국세청 (National Tax Service) — htt
 ps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLas
 t verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2026-12-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: November 2026\nSource: 국가법령정보센터 (Ministry of Gove
 rnment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&
 efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-01-11@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270111
DTEND;VALUE=DATE:20270112
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: December 2026\nSource: 국세청 (National Tax Service) — htt
 ps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLas
 t verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2027-01-15@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270115
DTEND;VALUE=DATE:20270116
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q4 2026\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-final-return-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 부가가치세 확정신고 — final VAT return (all general taxpayers)
DESCRIPTION:Every general (non-simplified) taxpayer\, corporate or individ
 ual\, for each six-month taxable period: January–June and July–December\n
 Period: Jul–Dec 2026\nSource: 국가법령정보센터 (Ministry of Government Legislatio
 n) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chr
 ClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-final-ret
 urn
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-simplified-annual-return-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 간이과세자 확정신고 — simplified taxpayer annual return
DESCRIPTION:Simplified taxpayers (간이과세자): individuals whose VAT-inclusive 
 supplies in the previous calendar year were under KRW 104 million\; corpo
 rations never qualify\nPeriod: 2026\nSource: 국가법령정보센터 (Ministry of Govern
 ment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&ef
 Yd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-simplified-an
 nual-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q4 2026\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q4 2026\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-tax-invoice-summaries-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 매출·매입처별 세금계산서합계표 — summaries of tax invoices issued a
 nd received
DESCRIPTION:Businesses that issued or received paper tax invoices\, or e-t
 ax invoices whose details were not sent to the NTS by the 11th of the mon
 th after the period\; e-tax invoices transmitted on time need no summary\
 nPeriod: Jul–Dec 2026\nSource: 국가법령정보센터 (Ministry of Government Legislati
 on) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&ch
 rClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-tax-invoice-s
 ummaries
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q4 2026\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2027-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270125
DTEND;VALUE=DATE:20270126
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q4 2026\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-02-01@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: December 2026\nSource: 국가법령정보센터 (Ministry of Gove
 rnment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&
 efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-02-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270210
DTEND;VALUE=DATE:20270211
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: January 2027\nSource: 국세청 (National Tax Service) — http
 s://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast
  verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-03-02@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270302
DTEND;VALUE=DATE:20270303
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: January 2027\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&e
 fYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-03-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270310
DTEND;VALUE=DATE:20270311
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: February 2027\nSource: 국세청 (National Tax Service) — htt
 ps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLas
 t verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-03-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: February 2027\nSource: 국가법령정보센터 (Ministry of Gove
 rnment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&
 efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-04-12@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270412
DTEND;VALUE=DATE:20270413
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: March 2027\nSource: 국세청 (National Tax Service) — https:
 //www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast v
 erified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2027-04-15@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q1 2027\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-return-corporations-2027-04-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270426
DTEND;VALUE=DATE:20270427
SUMMARY:South Korea: 부가가치세 예정신고 — preliminary VAT return (corporations)
DESCRIPTION:Corporations whose supply value in the previous six-month taxa
 ble period was KRW 150 million or more\; also individuals and smaller cor
 porations that choose to file instead of paying the notice (sales fallen 
 below one-third of the previous period\, or claiming an early refund)\nPe
 riod: Q1 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-return-corporations
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-notice-payment-2027-04-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270426
DTEND;VALUE=DATE:20270427
SUMMARY:South Korea: 부가가치세 예정고지 — preliminary notice payment (individuals 
 and small corporations)
DESCRIPTION:Individual general taxpayers\, and corporations whose supply v
 alue in the previous taxable period was under KRW 150 million\; no notice
  is issued\, and nothing is due\, where the amount is under KRW 500\,000 
 or the business switched from simplified to general at the start of the p
 eriod\nPeriod: Q1 2027\nSource: 국세청 (National Tax Service) — https://www.
 nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2273&cntntsId=7694\nLast verifie
 d: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-notice-payment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2027-04-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270426
DTEND;VALUE=DATE:20270427
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q1 2027\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2027-04-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270426
DTEND;VALUE=DATE:20270427
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q1 2027\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2027-04-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270426
DTEND;VALUE=DATE:20270427
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q1 2027\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2027-04-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270426
DTEND;VALUE=DATE:20270427
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q1 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-04-30@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: March 2027\nSource: 국가법령정보센터 (Ministry of Governm
 ent Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efY
 d=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-05-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270510
DTEND;VALUE=DATE:20270511
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: April 2027\nSource: 국세청 (National Tax Service) — https:
 //www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast v
 erified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-05-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: April 2027\nSource: 국가법령정보센터 (Ministry of Governm
 ent Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efY
 d=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-06-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270610
DTEND;VALUE=DATE:20270611
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: May 2027\nSource: 국세청 (National Tax Service) — https://
 www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast ver
 ified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-06-30@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: May 2027\nSource: 국가법령정보센터 (Ministry of Governmen
 t Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=
 20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-07-12@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270712
DTEND;VALUE=DATE:20270713
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: June 2027\nSource: 국세청 (National Tax Service) — https:/
 /www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast ve
 rified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2027-07-15@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270715
DTEND;VALUE=DATE:20270716
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q2 2027\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-final-return-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 부가가치세 확정신고 — final VAT return (all general taxpayers)
DESCRIPTION:Every general (non-simplified) taxpayer\, corporate or individ
 ual\, for each six-month taxable period: January–June and July–December\n
 Period: Jan–Jun 2027\nSource: 국가법령정보센터 (Ministry of Government Legislatio
 n) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chr
 ClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-final-ret
 urn
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-simplified-preliminary-assessment-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 간이과세자 예정부과 — January–June notice payment (simplified 
 taxpayers)
DESCRIPTION:Simplified taxpayers\; those that issued any tax invoices in J
 anuary–June must file a January–June return and pay by the same date inst
 ead\; no notice is issued where the amount is under KRW 500\,000\nPeriod:
  Jan–Jun 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-simplified-pr
 eliminary-assessment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q2 2027\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q2 2027\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-tax-invoice-summaries-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 매출·매입처별 세금계산서합계표 — summaries of tax invoices issued a
 nd received
DESCRIPTION:Businesses that issued or received paper tax invoices\, or e-t
 ax invoices whose details were not sent to the NTS by the 11th of the mon
 th after the period\; e-tax invoices transmitted on time need no summary\
 nPeriod: Jan–Jun 2027\nSource: 국가법령정보센터 (Ministry of Government Legislati
 on) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&ch
 rClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-tax-invoice-s
 ummaries
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q2 2027\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2027-07-26@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270726
DTEND;VALUE=DATE:20270727
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q2 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-08-02@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270802
DTEND;VALUE=DATE:20270803
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: June 2027\nSource: 국가법령정보센터 (Ministry of Governme
 nt Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd
 =20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-08-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270810
DTEND;VALUE=DATE:20270811
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: July 2027\nSource: 국세청 (National Tax Service) — https:/
 /www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast ve
 rified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-08-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: July 2027\nSource: 국가법령정보센터 (Ministry of Governme
 nt Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd
 =20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-09-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270910
DTEND;VALUE=DATE:20270911
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: August 2027\nSource: 국세청 (National Tax Service) — https
 ://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast 
 verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-09-30@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: August 2027\nSource: 국가법령정보센터 (Ministry of Govern
 ment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&ef
 Yd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-10-12@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271012
DTEND;VALUE=DATE:20271013
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: September 2027\nSource: 국세청 (National Tax Service) — ht
 tps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLa
 st verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2027-10-15@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271015
DTEND;VALUE=DATE:20271016
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q3 2027\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-return-corporations-2027-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271025
DTEND;VALUE=DATE:20271026
SUMMARY:South Korea: 부가가치세 예정신고 — preliminary VAT return (corporations)
DESCRIPTION:Corporations whose supply value in the previous six-month taxa
 ble period was KRW 150 million or more\; also individuals and smaller cor
 porations that choose to file instead of paying the notice (sales fallen 
 below one-third of the previous period\, or claiming an early refund)\nPe
 riod: Q3 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-return-corporations
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-notice-payment-2027-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271025
DTEND;VALUE=DATE:20271026
SUMMARY:South Korea: 부가가치세 예정고지 — preliminary notice payment (individuals 
 and small corporations)
DESCRIPTION:Individual general taxpayers\, and corporations whose supply v
 alue in the previous taxable period was under KRW 150 million\; no notice
  is issued\, and nothing is due\, where the amount is under KRW 500\,000 
 or the business switched from simplified to general at the start of the p
 eriod\nPeriod: Q3 2027\nSource: 국세청 (National Tax Service) — https://www.
 nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2273&cntntsId=7694\nLast verifie
 d: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-notice-payment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2027-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271025
DTEND;VALUE=DATE:20271026
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q3 2027\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2027-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271025
DTEND;VALUE=DATE:20271026
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q3 2027\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2027-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271025
DTEND;VALUE=DATE:20271026
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q3 2027\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2027-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271025
DTEND;VALUE=DATE:20271026
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q3 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-11-01@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271101
DTEND;VALUE=DATE:20271102
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: September 2027\nSource: 국가법령정보센터 (Ministry of Gov
 ernment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345
 &efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-11-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271110
DTEND;VALUE=DATE:20271111
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: October 2027\nSource: 국세청 (National Tax Service) — http
 s://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast
  verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-11-30@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: October 2027\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&e
 fYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2027-12-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271210
DTEND;VALUE=DATE:20271211
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: November 2027\nSource: 국세청 (National Tax Service) — htt
 ps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLas
 t verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2027-12-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: November 2027\nSource: 국가법령정보센터 (Ministry of Gove
 rnment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&
 efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-01-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280110
DTEND;VALUE=DATE:20280111
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: December 2027\nSource: 국세청 (National Tax Service) — htt
 ps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLas
 t verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2028-01-17@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280117
DTEND;VALUE=DATE:20280118
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q4 2027\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-final-return-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 부가가치세 확정신고 — final VAT return (all general taxpayers)
DESCRIPTION:Every general (non-simplified) taxpayer\, corporate or individ
 ual\, for each six-month taxable period: January–June and July–December\n
 Period: Jul–Dec 2027\nSource: 국가법령정보센터 (Ministry of Government Legislatio
 n) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chr
 ClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-final-ret
 urn
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-simplified-annual-return-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 간이과세자 확정신고 — simplified taxpayer annual return
DESCRIPTION:Simplified taxpayers (간이과세자): individuals whose VAT-inclusive 
 supplies in the previous calendar year were under KRW 104 million\; corpo
 rations never qualify\nPeriod: 2027\nSource: 국가법령정보센터 (Ministry of Govern
 ment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&ef
 Yd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-simplified-an
 nual-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q4 2027\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q4 2027\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-tax-invoice-summaries-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 매출·매입처별 세금계산서합계표 — summaries of tax invoices issued a
 nd received
DESCRIPTION:Businesses that issued or received paper tax invoices\, or e-t
 ax invoices whose details were not sent to the NTS by the 11th of the mon
 th after the period\; e-tax invoices transmitted on time need no summary\
 nPeriod: Jul–Dec 2027\nSource: 국가법령정보센터 (Ministry of Government Legislati
 on) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&ch
 rClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-tax-invoice-s
 ummaries
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q4 2027\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2028-01-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280125
DTEND;VALUE=DATE:20280126
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q4 2027\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-01-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: December 2027\nSource: 국가법령정보센터 (Ministry of Gove
 rnment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&
 efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-02-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280210
DTEND;VALUE=DATE:20280211
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: January 2028\nSource: 국세청 (National Tax Service) — http
 s://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast
  verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-02-29@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280229
DTEND;VALUE=DATE:20280301
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: January 2028\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&e
 fYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-03-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280310
DTEND;VALUE=DATE:20280311
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: February 2028\nSource: 국세청 (National Tax Service) — htt
 ps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLas
 t verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-03-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280331
DTEND;VALUE=DATE:20280401
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: February 2028\nSource: 국가법령정보센터 (Ministry of Gove
 rnment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&
 efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-04-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280410
DTEND;VALUE=DATE:20280411
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: March 2028\nSource: 국세청 (National Tax Service) — https:
 //www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast v
 erified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2028-04-17@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280417
DTEND;VALUE=DATE:20280418
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q1 2028\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-return-corporations-2028-04-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280425
DTEND;VALUE=DATE:20280426
SUMMARY:South Korea: 부가가치세 예정신고 — preliminary VAT return (corporations)
DESCRIPTION:Corporations whose supply value in the previous six-month taxa
 ble period was KRW 150 million or more\; also individuals and smaller cor
 porations that choose to file instead of paying the notice (sales fallen 
 below one-third of the previous period\, or claiming an early refund)\nPe
 riod: Q1 2028\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-return-corporations
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-notice-payment-2028-04-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280425
DTEND;VALUE=DATE:20280426
SUMMARY:South Korea: 부가가치세 예정고지 — preliminary notice payment (individuals 
 and small corporations)
DESCRIPTION:Individual general taxpayers\, and corporations whose supply v
 alue in the previous taxable period was under KRW 150 million\; no notice
  is issued\, and nothing is due\, where the amount is under KRW 500\,000 
 or the business switched from simplified to general at the start of the p
 eriod\nPeriod: Q1 2028\nSource: 국세청 (National Tax Service) — https://www.
 nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2273&cntntsId=7694\nLast verifie
 d: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-notice-payment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2028-04-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280425
DTEND;VALUE=DATE:20280426
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q1 2028\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2028-04-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280425
DTEND;VALUE=DATE:20280426
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q1 2028\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2028-04-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280425
DTEND;VALUE=DATE:20280426
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q1 2028\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2028-04-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280425
DTEND;VALUE=DATE:20280426
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q1 2028\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-05-01@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280501
DTEND;VALUE=DATE:20280502
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: March 2028\nSource: 국가법령정보센터 (Ministry of Governm
 ent Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efY
 d=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-05-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280510
DTEND;VALUE=DATE:20280511
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: April 2028\nSource: 국세청 (National Tax Service) — https:
 //www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast v
 erified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-05-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280531
DTEND;VALUE=DATE:20280601
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: April 2028\nSource: 국가법령정보센터 (Ministry of Governm
 ent Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efY
 d=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-06-12@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280612
DTEND;VALUE=DATE:20280613
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: May 2028\nSource: 국세청 (National Tax Service) — https://
 www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast ver
 ified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-06-30@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280630
DTEND;VALUE=DATE:20280701
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: May 2028\nSource: 국가법령정보센터 (Ministry of Governmen
 t Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=
 20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-07-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280710
DTEND;VALUE=DATE:20280711
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: June 2028\nSource: 국세청 (National Tax Service) — https:/
 /www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast ve
 rified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2028-07-17@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280717
DTEND;VALUE=DATE:20280718
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q2 2028\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-final-return-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 부가가치세 확정신고 — final VAT return (all general taxpayers)
DESCRIPTION:Every general (non-simplified) taxpayer\, corporate or individ
 ual\, for each six-month taxable period: January–June and July–December\n
 Period: Jan–Jun 2028\nSource: 국가법령정보센터 (Ministry of Government Legislatio
 n) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chr
 ClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-final-ret
 urn
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-simplified-preliminary-assessment-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 간이과세자 예정부과 — January–June notice payment (simplified 
 taxpayers)
DESCRIPTION:Simplified taxpayers\; those that issued any tax invoices in J
 anuary–June must file a January–June return and pay by the same date inst
 ead\; no notice is issued where the amount is under KRW 500\,000\nPeriod:
  Jan–Jun 2028\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-simplified-pr
 eliminary-assessment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q2 2028\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q2 2028\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-tax-invoice-summaries-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 매출·매입처별 세금계산서합계표 — summaries of tax invoices issued a
 nd received
DESCRIPTION:Businesses that issued or received paper tax invoices\, or e-t
 ax invoices whose details were not sent to the NTS by the 11th of the mon
 th after the period\; e-tax invoices transmitted on time need no summary\
 nPeriod: Jan–Jun 2028\nSource: 국가법령정보센터 (Ministry of Government Legislati
 on) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&ch
 rClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-tax-invoice-s
 ummaries
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q2 2028\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2028-07-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280725
DTEND;VALUE=DATE:20280726
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q2 2028\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-07-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: June 2028\nSource: 국가법령정보센터 (Ministry of Governme
 nt Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd
 =20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-08-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280810
DTEND;VALUE=DATE:20280811
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: July 2028\nSource: 국세청 (National Tax Service) — https:/
 /www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast ve
 rified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-08-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280831
DTEND;VALUE=DATE:20280901
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: July 2028\nSource: 국가법령정보센터 (Ministry of Governme
 nt Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd
 =20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-09-11@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20280911
DTEND;VALUE=DATE:20280912
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: August 2028\nSource: 국세청 (National Tax Service) — https
 ://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLast 
 verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-10-02@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281002
DTEND;VALUE=DATE:20281003
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: August 2028\nSource: 국가법령정보센터 (Ministry of Govern
 ment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&ef
 Yd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-monthly-consolidated-invoice-2028-10-10@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281010
DTEND;VALUE=DATE:20281011
SUMMARY:South Korea: 월합계 세금계산서 — monthly consolidated tax invoice
DESCRIPTION:Any business that chooses to invoice a customer once for a cal
 endar month\, or a shorter span within it\, instead of at the time of eac
 h supply\nPeriod: September 2028\nSource: 국세청 (National Tax Service) — ht
 tps://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2463&cntntsId=7789\nLa
 st verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-monthly-conso
 lidated-invoice
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-platform-sales-data-report-2028-10-16@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281016
DTEND;VALUE=DATE:20281017
SUMMARY:South Korea: 판매·결제 대행 자료제출 — platform and payment-agent data repor
 t
DESCRIPTION:Online marketplace operators\, payment-gateway and e-money bus
 inesses\, specialised foreign-exchange businesses and similar intermediar
 ies\, including non-resident and foreign businesses\, that handle sellers
 ' sales or payments\nPeriod: Q3 2028\nSource: 국가법령정보센터 (Ministry of Gover
 nment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&e
 fYd=20260102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-platform-sale
 s-data-report
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-return-corporations-2028-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281025
DTEND;VALUE=DATE:20281026
SUMMARY:South Korea: 부가가치세 예정신고 — preliminary VAT return (corporations)
DESCRIPTION:Corporations whose supply value in the previous six-month taxa
 ble period was KRW 150 million or more\; also individuals and smaller cor
 porations that choose to file instead of paying the notice (sales fallen 
 below one-third of the previous period\, or claiming an early refund)\nPe
 riod: Q3 2028\nSource: 국가법령정보센터 (Ministry of Government Legislation) — ht
 tps://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&chrClsCd=0
 10202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-return-corporations
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-preliminary-notice-payment-2028-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281025
DTEND;VALUE=DATE:20281026
SUMMARY:South Korea: 부가가치세 예정고지 — preliminary notice payment (individuals 
 and small corporations)
DESCRIPTION:Individual general taxpayers\, and corporations whose supply v
 alue in the previous taxable period was under KRW 150 million\; no notice
  is issued\, and nothing is due\, where the amount is under KRW 500\,000 
 or the business switched from simplified to general at the start of the p
 eriod\nPeriod: Q3 2028\nSource: 국세청 (National Tax Service) — https://www.
 nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2273&cntntsId=7694\nLast verifie
 d: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-prelimina
 ry-notice-payment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-eservices-quarterly-return-2028-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281025
DTEND;VALUE=DATE:20281026
SUMMARY:South Korea: 간편사업자 부가가치세 신고 — foreign e-service suppliers' quarter
 ly return
DESCRIPTION:Foreign businesses with simplified registration that supply el
 ectronic services (games\, audio\, video\, software\, advertising\, cloud
  computing\, intermediation) to consumers in Korea\, and platforms treate
 d as the supplier\; supplies to Korean-registered businesses are outside 
 the scheme\nPeriod: Q3 2028\nSource: 국가법령정보센터 (Ministry of Government Leg
 islation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260
 102&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-eservices-qua
 rterly-return
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-vat-proxy-payment-2028-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281025
DTEND;VALUE=DATE:20281026
SUMMARY:South Korea: 대리납부 — proxy payment of VAT on services bought from f
 oreign suppliers
DESCRIPTION:Anyone in Korea who buys services or rights from a foreign sup
 plier with no Korean place of business (or one not connected to the suppl
 y) and does not use them in a taxable business: individuals\, exempt busi
 nesses\, and taxable businesses for services whose input VAT is not deduc
 tible\nPeriod: Q3 2028\nSource: 국가법령정보센터 (Ministry of Government Legislat
 ion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=276117&efYd=20260102&c
 hrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-vat-proxy-pay
 ment
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-quarterly-2028-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281025
DTEND;VALUE=DATE:20281026
SUMMARY:South Korea: 개별소비세 과세표준 신고 — Individual Consumption Tax quarterly 
 return
DESCRIPTION:Manufacturers that remove goods subject to Individual Consumpt
 ion Tax from their factory\, other than fuels and tobacco (see the monthl
 y row)\nPeriod: Q3 2028\nSource: 국가법령정보센터 (Ministry of Government Legisla
 tion) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345&efYd=20260424&
 chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-qu
 arterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-liquor-tax-return-quarterly-2028-10-25@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281025
DTEND;VALUE=DATE:20281026
SUMMARY:South Korea: 주세 과세표준 신고 — Liquor Tax quarterly return
DESCRIPTION:Manufacturers removing liquor from their manufacturing premise
 s\nPeriod: Q3 2028\nSource: 국가법령정보센터 (Ministry of Government Legislation)
  — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=267559&efYd=20250101&chrCl
 sCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-liquor-tax-re
 turn-quarterly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:kr-ict-return-monthly-fuels-tobacco-2028-10-31@lookuptax.com
DTSTAMP:20261014T000000Z
DTSTART;VALUE=DATE:20281031
DTEND;VALUE=DATE:20281101
SUMMARY:South Korea: 개별소비세 과세표준 신고 — monthly return for fuels and tobacco
DESCRIPTION:Manufacturers removing fuels (petrol\, diesel\, kerosene\, hea
 vy oil\, LPG\, natural gas\, bituminous coal and similar) or tobacco from
  their factory\nPeriod: September 2028\nSource: 국가법령정보센터 (Ministry of Gov
 ernment Legislation) — https://www.law.go.kr/LSW/lsInfoR.do?lsiSeq=280345
 &efYd=20260424&chrClsCd=010202&ancYnChk=0\nLast verified: 2026-10-14
URL:https://lookuptax.com/compliance-calendar/south-korea#kr-ict-return-mo
 nthly-fuels-tobacco
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR