Laws › Value-added Tax Act › SECTION 1 Application of Zero Tax Rate

Value-added Tax Act — Article 22 (Services Supplied Overseas)

부가가치세법 제22조

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.

Any services supplied overseas shall qualify for the zero tax rate, notwithstanding Article 30.

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

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