Esta guía ofrece una visión general del IVA en Corea del Sur, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Corea del Sur.
Corea del Sur utiliza en gran medida el IVA para financiar programas de bienestar social.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Corea del Sur pueden solicitar su devolución.
Por lo general, una entidad podrá solicitar la devolución del IVA en Corea del Sur si no está establecida en ese país, no está registrada a efectos del IVA en Corea del Sur y no realiza suministros imponibles que estén sujetos al IVA en Corea del Sur. La entidad también deberá estar establecida en un país que permita el trato recíproco en materia de devolución del IVA a las entidades surcoreanas.
La solicitud de devolución del IVA en Corea del Sur deberá presentarse en papel ante la autoridad fiscal de Corea del Sur e incluir todos los documentos requeridos.
Las solicitudes de devolución del IVA en Corea del Sur deben superar los 300 000 KRW. Solo se puede presentar una única solicitud (anual).
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