Questa guida offre una panoramica dell'IVA in Corea del Sud, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle aziende che effettuano transazioni all'interno della Corea del Sud.
La Corea del Sud utilizza ampiamente l'IVA per finanziare i programmi di welfare sociale.
Le imprese straniere che sostengono spese soggette a IVA in Corea del Sud possono richiederne il rimborso.
Un'entità può generalmente richiedere il rimborso dell'IVA in Corea del Sud se non è stabilita in Corea del Sud, non è registrata ai fini IVA in Corea del Sud e non effettua forniture imponibili soggette all'IVA in Corea del Sud. L'entità dovrebbe inoltre essere stabilita in un paese che consente il trattamento reciproco in materia di rimborsi IVA alle entità sudcoreane.
La richiesta di rimborso dell'IVA in Corea del Sud deve essere presentata in formato cartaceo all'autorità fiscale coreana competente e deve includere tutti i documenti richiesti.
La richiesta di rimborso dell'IVA in Corea del Sud deve superare i 300.000,00 KRW. È possibile presentare una sola richiesta (annuale).
Esplora le informazioni sulle imposte indirette in questi paesi:
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
