Laws › Value-added Tax Act › SECTION 2 Time and Place of Supply

Value-added Tax Act — Article 16 (Time of Supply of Services)

부가가치세법 제16조

This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-01-02) — check the Korean original.

(1) The time of supply of services shall be the time provided in each of the following:

1. The time when the provision of labor is completed;

2. The time when facilities, rights, or other goods are used.

(2) Notwithstanding paragraph (1), if services are supplied in installments or on a conditional basis, the time of supply of such services shall be prescribed by Presidential Decree.

Korean original (law.go.kr) · Get articles as JSON via API

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