How many VAT filing deadlines does a Korean business have per year?

The National Tax Service's own English page states four: a preliminary and a final return each half-year, due April 25, July 25, October 25 and January 25.

What is the Certificate of Business Registration?

It is one of the certificates NTS's English page names in its immediate-issuance category, alongside a Certificate of Tax Payment, Certificate of Income and Certificate of Business Closure.

Where can a founder request these certificates?

NTS's page states they are available on-site to anyone with valid identification, or through kiosk machines NTS lists as operating every day from 8 a.m. to 10 p.m.; GOV.KR lists the same certificate types as reachable through a tax office.

Does Hometax offer a full English interface for foreign founders?

No page fetched for this post states that it does. This post does not claim a complete English interface exists; confirm current language support directly with NTS.

Can someone else collect a tax certificate on a founder's behalf?

Yes. NTS's page describes a power of attorney process that lets an authorized person collect a certificate.

Hometax for foreign founders: VAT, filings and the certificates you will be asked for

외국인 창업자를 위한 홈택스와 부가가치세 신고

Published 30 October 20263 min read3 primary sources

The National Tax Service publishes exact VAT filing dates in English: a preliminary and a final return each half-year, on the 25th of April, July, October and January. GOV.KR's own English page lists the business certificates a foreign founder can request, and carries a site-wide notice that applications on the page are available in Korean only.

Three people working with laptops and notebooks at a cafe window counter, seen from above

On this page

Four VAT deadlines, each on the 25th
The certificates carry specific names
GOV.KR lists the same certificates, under a Korean-only notice
What the published pages leave open

Korea's tax system runs on named certificates and fixed dates, and a foreign founder deals with both from the first VAT period onward.

Four VAT deadlines, each on the 25th

The National Tax Service's English page states the VAT filing structure directly. A first-half preliminary return covers January to March, due April 25. A first-half final return covers January to June, due July 25.

The second half mirrors this. A preliminary return for July to September is due October 25. A final return for July to December is due the following January 25.

VAT period	Coverage	Due date, per NTS
H1 preliminary	Jan 1 - Mar 31	Apr 25
H1 final	Jan 1 - Jun 30	Jul 25
H2 preliminary	Jul 1 - Sep 30	Oct 25
H2 final	Jul 1 - Dec 31	Jan 25 (following year)

The certificates carry specific names

NTS's certificate-listing page names the documents a founder will be asked to produce. A "Certificate of Business Registration" and a "Certificate of Tax Payment" both appear in the immediate-issuance category. So do a "Certificate of Income" and a "Certificate of Business Closure."

NTS's page states these are available on-site to anyone with valid identification. A power of attorney lets an authorized person collect one instead.

Kiosk machines also issue them, which NTS lists as operating every day from 8 a.m. to 10 p.m.

GOV.KR lists the same certificates, under a Korean-only notice

GOV.KR's own English page for foreigner services names four tax certifications reachable through a tax office. These are certification of tax payment, income amount, business-operator registration, and business suspension or closure.

GOV.KR's foreigner services page carries a site-wide notice that applications are available in Korean only, which covers these certificate applications among others. That is the most direct statement this post found on language access for these filings.

What the published pages leave open

Neither NTS page fetched for this post describes an English-language Hometax login flow. GOV.KR's page does not describe one either. This post makes no claim that Hometax offers a complete English interface.

A founder should confirm current Hometax language support directly with NTS or a filing agent. A government portal can change this kind of detail without notice.

Korea's VAT filing calendar: four deadlines a year, each on the 25th, per the National Tax Service.

For the registration step that starts this filing calendar, see the guide to registering a business in Korea as a foreigner. For help managing filings and deadlines, see our services.

Frequently asked questions

How many VAT filing deadlines does a Korean business have per year?: The National Tax Service's own English page states four: a preliminary and a final return each half-year, due April 25, July 25, October 25 and January 25.
What is the Certificate of Business Registration?: It is one of the certificates NTS's English page names in its immediate-issuance category, alongside a Certificate of Tax Payment, Certificate of Income and Certificate of Business Closure.
Can a foreign founder apply for these tax certificates in English?: GOV.KR's foreigner services page carries a site-wide notice that applications are available in Korean only, which covers these certificate applications among others.
Where can a founder request these certificates?: NTS's page states they are available on-site to anyone with valid identification, or through kiosk machines NTS lists as operating every day from 8 a.m. to 10 p.m.; GOV.KR lists the same certificate types as reachable through a tax office.
Does Hometax offer a full English interface for foreign founders?: No page fetched for this post states that it does. This post does not claim a complete English interface exists; confirm current language support directly with NTS.
Can someone else collect a tax certificate on a founder's behalf?: Yes. NTS's page describes a power of attorney process that lets an authorized person collect a certificate.

Sources

National Tax Service (Korea) - Filing returns — read 2026-09-24
National Tax Service (Korea) - Requesting certificates — read 2026-09-24
GOV.KR - Services for Foreigners (business and tax) — read 2026-09-24

Everything above is the rule as published. See how it applies to your case.