MoneyLog｜부동산·경제 인사이트

🇰🇷 한국어

1. 서론 | 부가가치세 예정신고 일정 한눈에 보기
2. 예정고지서 발송 및 납부기한 연장
3. 예정신고·납부 대상 및 방법
4. 홈택스·손택스 신고도움 서비스
5. 수출기업 및 피해사업자 세정지원
6. 예정고지 및 납부 방법 안내
7. 신고내용 확인 및 주요 추징 사례
8. 핵심 요약 & 마무리

🇺🇸 English

1. Introduction | October VAT Prepayment at a Glance
2. Notice of Prepayment & Extended Payment Deadlines
3. Who Must File and How to Report
4. HomeTax & SonTax Filing Assistance
5. Tax Support for Exporters & Affected Businesses
6. How to Check and Pay VAT Prepayment
7. Audit Findings & Key Correction Cases
8. Summary & Closing Remarks

October is the time for VAT prepayment filing in Korea.
Whether you run a small shop or a corporation, this tax filing is something every business owner should know.

For the second term of 2025 (covering July–September), you must file and pay by Monday, October 27. If you received a prepayment notice from the National Tax Service (NTS), the due date is Friday, October 31.

Because of the long Chuseok holiday and a temporary postal delay, the NTS has decided to extend the payment deadline to ensure everyone has enough time.

Exporters and small businesses affected by Tmon or Wemakeprice settlement issues will automatically get a two-month extension on their VAT payment deadline.

In this post, we’ll explain in plain language:
👉 Who needs to file, 👉 How to use HomeTax and SonTax for easy filing, 👉 Which businesses get extra time, 👉 And key points to avoid mistakes.

Read to the end, and you’ll be able to handle this VAT filing easily and confidently!

The National Tax Service (NTS) has sent out 2.38 million VAT prepayment notices for the second term of 2025 (July–September). This includes about 2.2 million individual taxpayers and 180,000 small corporations.

📌 What is a VAT Prepayment Notice?
It’s a system where the NTS automatically bills you for half of the VAT you paid in the previous period (January–June). You can simply pay the billed amount without submitting a new report.

However, if your sales or VAT due in the last three months dropped by more than two-thirds, or if you are eligible for early refund, you can choose to file a prepayment return instead — the billed amount will then be canceled.

This year, due to the long Chuseok holidays and a postal system delay caused by a data center fire, the NTS has extended the payment deadline to Friday, October 31 for everyone.

💡 How to Check Your VAT Prepayment Amount

• HomeTax → Tax Filing → VAT Filing → Help Materials → ‘Check Prepayment Amount’
• SonTax App → VAT Filing → ‘Check Prepayment Amount’
• Call 1544-9944 → Press 5 → Verify your ID

For the second VAT period of 2025 (July–September), all corporate businesses must file and pay by Monday, October 27.

📌 Who Must File

• Corporations: All must file a prepayment return.
• Individual taxpayers: Only those not covered by a prepayment notice.

The National Tax Service provides a “Filing Assistance Service” to help taxpayers file correctly and avoid common mistakes.

💡 General Help Materials
All filers receive:

• Past two years’ VAT data and credit card sales ratios
• Updates on tax law changes and Supreme Court rulings
• Examples of common filing errors

• 🏗️ Construction: apartment facility & inspection data
• 🍱 Food & lodging: delivery app sales, input tax deduction alerts
• 🛍️ Retail: cash receipt obligations, purchase tax guidance
• 🏢 Real estate leasing: taxable vs. exempt rent classification

• Taxpayers: HomeTax → Tax Filing → VAT Filing → Filing Assistance
• Tax agents: HomeTax → Tax Agent → Shared Query → Filing Assistance

To ease the financial burden on struggling businesses, the NTS is offering extended payment deadlines and early VAT refunds.

📌 Automatic 2-Month Extension

• ① Export SMEs & mid-sized companies whose 2024 sales decreased and exports make up ≥50% of revenue
• ② Tmon & Wemakeprice merchants affected by unpaid settlements (about 45,000 cases)

• SMEs with revenue ≤₩1.5 trillion and over 3 years of business history
• Micro-businesses with annual sales ≤₩1 billion
• Innovative industries – semiconductors, biotech, environment, etc.
• Special disaster areas (Pocheon, Sancheong, Gapyeong, etc.)
• Merchants on Tmon, Wemakeprice, Interpark, AK Mall, Alletz

• HomeTax → Certificates / Applications → Tax-Related → Payment Deadline Extension
• SonTax → Menu → Tax-Related → Payment Deadline Extension

If you received a VAT prepayment notice, you must pay by the due date. There are several convenient payment methods:

💡 1️⃣ HomeTax / SonTax

• Log in with your digital certificate
• “Payment / Notices / Refund” → “Tax Payment” → View & Pay Due Amount
• You can also use “Voluntary Payment” if you didn’t e-file

• Internet Giro or CardroTax
• Available roughly 00:30–23:30 (bank schedule dependent)

• Pay at branches, ATMs, or via online/phone banking
• Use “Public Bill Payment” terminals where available

• Pay by credit card using the kiosk machine installed at tax offices

Even after you file your VAT return, the NTS reviews your data. If discrepancies or irregular deductions are found, a tax review follows.

Here are two real examples of recent correction cases:

📍 Case 1. Deducting VAT on a Golf Membership Used for Client Entertainment

A construction company bought a high-value golf membership for client entertainment and claimed input tax deduction.
However, under VAT Act Article 39(1)(6), expenses for entertainment purposes cannot be deducted.
The NTS audited and imposed additional tax and penalties.

✅ Tip: Expenses with unclear business relevance are not deductible.

📍 Case 2. Misreporting Supervision Service as VAT-Exempt

An architecture firm reported supervision services for houses under 85㎡ as VAT-exempt. That was incorrect: design services are exempt, but supervision services are taxable regardless of housing size.
The firm had to pay additional VAT and penalties.

✅ Tip: Design = exempt / Supervision = taxable.

💡 The NTS will continue analyzing whether businesses reflected the guidance provided in their assistance materials. Be sure to file honestly and keep supporting documents to avoid audits or corrections. Honest filing is the best tax-saving policy.

🧾 Quick Summary

✅ Filing Deadline: Oct 27, 2025 (Mon)
✅ Prepayment Due Date: Oct 31, 2025 (Fri)
✅ Extension for Exporters / Tmon & Wemakeprice Victims: Until Dec 24
✅ Early Refunds: Paid by Nov 5
✅ File easily via HomeTax / SonTax
✅ Review your Filing Assistance Data before submitting
✅ Honest filing = Smart tax saving

Every VAT period may look similar, but small updates or exceptions make a big difference each time. This October’s extension gives you extra time — but don’t delay!

If you’re an exporter or an affected business, check whether you’re automatically covered under the tax relief program.

MoneyLog will keep providing practical, trustworthy tax insights so you can focus on your business without stress. 🐝

If this article helped you, please share it with fellow business owners — your support keeps this hive buzzing! 💛 Thank you.