Korea: About Value Added Tax (VAT)

Taxes may be applicable to your purchase of TikTok Ads depending on the market or region of your "billing address", unless otherwise agreed.

According to Article 53-2 of the Korean VAT Law, TikTok is responsible for determining, collecting, and remitting a 10% Value Added Tax (VAT) on the supply of remote services in Korea, when they are provided to South Korean residents who are not registered for VAT.

Remote services provided by TikTok include Selling on TikTok fees (listing, referral services), monthly subscription fees, and Sponsored Ads.

If you are registered for VAT in Korea, provide TikTok with your valid Business Registration Number (BRN) through email before November 15 and ensure that the BRN can be verified against the official database of Korea National Tax Service. The format of BRN should be xxx-xx-xxxxx. Note: If TikTok does not receive your valid BRN by the above-mentioned date, we shall treat you as a non-VAT registrant and may start charging 10% VAT to transactions with you.

If you are not registered for VAT in Korea, notify us by email. TikTok will consider you a non-VAT registrant and will add 10% VAT on your transactions.

Note: TikTok is unable to advise you on tax matters. Please contact your local tax advisor or tax authorities for any tax questions that you may have in relation to your ads purchase.