{"content_id":"yug2ltua4f","slug":"vat-interim-notice-payment-deadline-2026","locale":"en","schema_type":"HowTo","category":"how_to","category_name":"How-to","title":"2026 VAT Interim Payment Notice: Deadline and How to Pay","summary":"The payment deadline for second-half 2026 VAT interim notices is November 2. This is separate from the October 26 deadline for corporations required to file interim returns. Check the amount on your notice and whether an extension granted by the tax authority applies on Hometax.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"OnBinder Editorial Team","url":"https://onbinder.com/ko/about"},"key_points":["Check your business type and the value of supplies in the first half of 2026 to see whether you need to file a return or will receive a notice.","Look up the amount on your interim notice and the payment deadline on Hometax.","To file an interim return, prepare your sales and purchase records for July to September 2026.","Check whether an extension granted by the tax authority applies to you, and apply to extend your payment deadline if you need a separate extension.","Complete your filing or payment by the applicable deadline and check that it was processed."],"content_markdown":"The payment deadline for the VAT interim notice for the second taxable period of 2026 is **November 2**. Corporations required to file a return should complete their Hometax filing and payment by October 26. Check your notice, and prepare your July to September sales and purchase records if you need to file.\n\nThe deadlines and eligibility criteria follow the National Tax Service guidance issued on October 5, 2026.\n\n## Comparing who must file and who receives a notice\n\nIndividual general VAT taxpayers and small corporations generally pay the amount on their notice. Other corporations required to file must report their quarterly results. If you are a corporation, first check your supply value for the first half of 2026.\n\n| Business category | What to do | General deadline for the second taxable period of 2026 |\n| --- | --- | --- |\n| Individual general VAT taxpayer | Pay the amount on the interim notice | Monday, November 2 |\n| Small corporation | Pay the amount on the interim notice | Monday, November 2 |\n| Corporation required to file that is not subject to an interim notice | File and pay based on results from July 1 to September 30 | Monday, October 26 |\n| Business covered by an automatic extension | Meet any applicable filing obligation; only payment is deferred | Payment is due Monday, December 28 |\n\nA small corporation is one whose total supply value for the first half of the year is less than 150 million won. The comparison period is January 1 to June 30, 2026. Supply value means the transaction amount excluding VAT. An amount equal to the threshold is not included in “less than.”\n\nThe payment deadline for this interim notice was extended through the end of October because of concerns about delayed delivery. October 31, 2026, is a Saturday. The actual payment deadline is the following Monday, November 2. [National Tax Service press release dated October 5, 2026](https://nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1355405)\n\n## Who receives a VAT interim notice and who is excluded\n\nAn interim notice is a way to pay 50% of the tax paid for the preceding taxable period partway through the year. For the second taxable period of 2026, the amount is based on tax paid for the first half of the year. If you pay by notice, you generally do not file a separate interim return.\n\nYou are excluded from interim notices in the following cases:\n\n- The interim notice amount to be collected is less than 500,000 won.\n- You changed from a simplified VAT taxpayer to a general VAT taxpayer at the start of the taxable period.\n\nWhen checking whether the amount is less than 500,000 won, do not confuse it with the tax paid previously. The threshold applies to the amount to be billed this time. Exclusion from a notice does not mean that sales for the period are exempt from tax.\n\nThe National Tax Service’s “VAT Filing and Payment Deadlines” explains the subsequent settlement as follows:\n\n\u003e The amount billed in an interim notice is deducted as tax already paid when the next final return is filed.\n\nIn other words, an interim notice does not impose the same tax a second time. The amount is settled in the next final return. Keep both the notice and payment records. [National Tax Service filing and payment deadline guidance](https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7694\u0026mi=2273)\n\n## How to check and pay through Hometax\n\nTo pay by notice, first check the amount billed in Hometax. Have your business registration number and a way to verify your identity ready. If you did not receive a paper notice, check online.\n\n1. Log in to [National Tax Service Hometax](https://hometax.go.kr/).\n2. Check the business registration number for the business you need to handle.\n3. Go to 'Tax Filing \u003e VAT Return \u003e View Filing Assistance Materials'.\n4. Check the amount and deadline under 'View Interim Notice Amount'.\n5. Open 'Payments, Notices and Refunds \u003e Tax Payments \u003e View/Pay Tax Due'.\n6. Check the item due, then pay.\n7. Check the tax type and amount again in the payment results.\n\nYou can also check the interim notice amount in Sontax. The path is 'Tax Filing \u003e VAT Return \u003e View VAT Interim Notice Amount'. Individual business owners can also use the interim notice inquiry service at ARS 1544-9944. [National Tax Service guidance on checking and paying](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1350085)\n\n## Conditions for switching from an interim notice to a VAT interim return\n\nEven if you received an interim notice, you can file a return if your business results have declined or you have grounds for an early refund. A decline is assessed based on sales or tax due. If you file an interim return that meets the requirements, the existing interim notice amount is canceled.\n\n| Condition | How it is assessed | What you can do |\n| --- | --- | --- |\n| Decline in sales | Sales from July to September 2026 are less than one-third of sales for the first half of the year | File an interim return based on actual results |\n| Decline in tax due | Tax due for July to September 2026 is less than one-third of tax due for the first half of the year | File an interim return based on actual results |\n| Grounds for an early refund arise | Early refund requirements are met | File an interim return with the relevant documents |\n\nBoth sales and tax due do not have to decline. Check whether either one falls below the threshold. A shortage of cash alone does not meet the conditions for switching to a return.\n\nIf you choose to file, do so **by October 26, 2026**. Do not use November 2, the payment deadline for the notice, as the filing deadline. If a payment deadline extension applies, check your payment schedule separately. [National Tax Service guidance on conditions for switching to a return](https://nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1355405)\n\n## Common mistakes when applying the one-third test\n\nA decline in results is assessed by comparing three months of results with the preceding six months. It is not based on a comparison with the previous quarter. Missing this distinction can lead you to assess your eligibility to switch to a return incorrectly.\n\n| Item to check | Applicable standard | Interpretation to avoid |\n| --- | --- | --- |\n| Current results | July 1 to September 30, 2026 | Including October sales |\n| Results for comparison | January 1 to June 30, 2026 | Using only April to June results |\n| Sales comparison | Current sales \u003c first-half sales ÷ 3 | A one-third drop in sales qualifies |\n| Tax due comparison | Current tax due \u003c first-half tax due ÷ 3 | Using the interim notice amount as the basis for comparison |\n| Boundary value | Less than one-third | Including an amount exactly equal to one-third |\n\nThe table above spells out the National Tax Service’s comparison periods and “less than” condition. No standard based on conversion to monthly averages is given. Compare sales with sales, and tax due with tax due.\n\n## How to file based on actual results\n\nThose required to file prepare a return based on their transaction records for July to September 2026. Prepare sales and purchase tax invoices, as well as card and cash receipt records. If you are applying for an early refund, you also need documents supporting the grounds for it.\n\n1. Log in to Hometax and open 'Tax Filing \u003e VAT Return'.\n2. Check the business details under 'Regular Filing'.\n3. Check that the filing category is the interim return for the second taxable period of 2026.\n4. Enter or import sales and purchase records for the period.\n5. Compare prefilled information with your actual transactions.\n6. Check deductions and the final tax amount, then submit the return.\n7. Check the submission result and pay any tax due by the applicable deadline.\n\nThe basic VAT calculation subtracts deductible input VAT from output VAT. Other deductions and additional amounts may be reflected in the actual return. Do not determine your final tax due based only on the fact that sales have fallen. [National Tax Service VAT overview](https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026mi=2272)\n\nCorporations required to file must submit a nil return even if they had no activity. The Sontax general filing screen also notes restrictions on mobile use. Businesses taxed as a single business unit and others should check the guidance on using Hometax on a PC. [Sontax general filing screen](https://mob.tbht.hometax.go.kr/jsonAction.do?actionId=UTBRNAA111F001\u0026rtnClDetailCd=01)\n\n## Automatic extensions related to heavy rain and Homeplus\n\nThe payment deadline for those covered by an automatic extension is **December 28, 2026**. The tax office extends the deadline for eligible taxpayers. This measure does not also extend the filing deadline.\n\n| Category | Eligible businesses specified in the announcement |\n| --- | --- |\n| Areas affected by heavy rain | Individual business owners and small and medium-sized enterprises located in Andong, Uiseong, Geoje, Tongyeong, and Yeonggwang |\n| Homeplus-related | Individual business owners and small and medium-sized enterprises that operate stores in, supply, or partner with Homeplus and have been identified through information collected by the National Tax Service |\n\nFor corporate businesses, the extension applies only to small and medium-sized enterprises. Do not assume that dealing with Homeplus alone makes you eligible. Check your individual notification and what Hometax shows. [National Tax Service Announcement No. 2026-112](https://g.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2206\u0026nttSn=1355409)\n\n1. Open 'Tax Filing \u003e VAT Return' in Hometax.\n2. Go to 'View Filing Assistance Materials \u003e Integrated View of Filing Data'.\n3. Check what applies to you under 'Tax Support Eligibility'.\n4. If the guidance and notice differ, check with the tax office with jurisdiction.\n\n## If payment is difficult but you are not covered by an automatic extension\n\nConsider applying for an individual extension if you have grounds such as a disaster or major business losses. Extending a payment deadline is a process that requires a decision by the tax office with jurisdiction. Submitting an application alone does not change the deadline.\n\n1. Check the amount and payment deadline you want extended on your notice or return.\n2. Prepare documents explaining why payment is difficult.\n3. Open 'Certificates, Registration and Applications' in Hometax.\n4. Go to 'General Tax-Related Applications and Filings'.\n5. Select 'Apply for/View Filing and Payment Deadline Extensions'.\n6. Complete the payment deadline extension application for tax billed by notice or tax reported on a return, as applicable.\n7. Check the result for approval and the revised deadline.\n\nAs a rule, you must apply to extend the payment deadline for tax billed by notice at least 3 days before it is due. If the required documents or application timing are unclear, check with the tax office with jurisdiction first. You can submit an 'Application to Extend Payment Deadlines, etc.' in person or by mail. [National Tax Collection Administration Rules](https://www.law.go.kr/LSW/admRulInfoP.do?admRulSeq=2100000250348), [National Tax Service guidance on extension applications](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1350085)\n\n## Checks to prevent duplicate payment after switching to a return\n\nIf you filed a return after receiving an interim notice, check the status of both. According to National Tax Service guidance, an interim return that meets the requirements cancels the existing notice. You need to compare the filing submission result with the payment screen.\n\n1. Check that the interim return was successfully submitted.\n2. Check that the existing interim notice has been canceled.\n3. Check the tax due on the return and the applicable deadline.\n4. If you have already paid the amount on the existing notice, ask the tax office with jurisdiction how it will be handled.\n\nThese checks apply the rule that the notice is canceled when you switch to a return. Check your individual records to see how any amount already paid has been applied. Do not simply add together the amounts on the existing notice and the new return.","content_html":"\u003cp\u003eThe payment deadline for the VAT interim notice for the second taxable period of 2026 is \u003cstrong\u003eNovember 2\u003c/strong\u003e. Corporations required to file a return should complete their Hometax filing and payment by October 26. Check your notice, and prepare your July to September sales and purchase records if you need to file.\u003c/p\u003e\n\u003cp\u003eThe deadlines and eligibility criteria follow the National Tax Service guidance issued on October 5, 2026.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#comparing-who-must-file-and-who-receives-a-notice\" class=\"anchor\" id=\"comparing-who-must-file-and-who-receives-a-notice\"\u003e\u003c/a\u003eComparing who must file and who receives a notice\u003c/h2\u003e\n\u003cp\u003eIndividual general VAT taxpayers and small corporations generally pay the amount on their notice. Other corporations required to file must report their quarterly results. If you are a corporation, first check your supply value for the first half of 2026.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eBusiness category\u003c/th\u003e\n\u003cth\u003eWhat to do\u003c/th\u003e\n\u003cth\u003eGeneral deadline for the second taxable period of 2026\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Business category\"\u003eIndividual general VAT taxpayer\u003c/td\u003e\n\u003ctd data-label=\"What to do\"\u003ePay the amount on the interim notice\u003c/td\u003e\n\u003ctd data-label=\"General deadline for the second taxable period of 2026\"\u003eMonday, November 2\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Business category\"\u003eSmall corporation\u003c/td\u003e\n\u003ctd data-label=\"What to do\"\u003ePay the amount on the interim notice\u003c/td\u003e\n\u003ctd data-label=\"General deadline for the second taxable period of 2026\"\u003eMonday, November 2\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Business category\"\u003eCorporation required to file that is not subject to an interim notice\u003c/td\u003e\n\u003ctd data-label=\"What to do\"\u003eFile and pay based on results from July 1 to September 30\u003c/td\u003e\n\u003ctd data-label=\"General deadline for the second taxable period of 2026\"\u003eMonday, October 26\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Business category\"\u003eBusiness covered by an automatic extension\u003c/td\u003e\n\u003ctd data-label=\"What to do\"\u003eMeet any applicable filing obligation; only payment is deferred\u003c/td\u003e\n\u003ctd data-label=\"General deadline for the second taxable period of 2026\"\u003ePayment is due Monday, December 28\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eA small corporation is one whose total supply value for the first half of the year is less than 150 million won. The comparison period is January 1 to June 30, 2026. Supply value means the transaction amount excluding VAT. An amount equal to the threshold is not included in “less than.”\u003c/p\u003e\n\u003cp\u003eThe payment deadline for this interim notice was extended through the end of October because of concerns about delayed delivery. October 31, 2026, is a Saturday. The actual payment deadline is the following Monday, November 2. \u003ca href=\"https://nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026amp;nttSn=1355405\"\u003eNational Tax Service press release dated October 5, 2026\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#who-receives-a-vat-interim-notice-and-who-is-excluded\" class=\"anchor\" id=\"who-receives-a-vat-interim-notice-and-who-is-excluded\"\u003e\u003c/a\u003eWho receives a VAT interim notice and who is excluded\u003c/h2\u003e\n\u003cp\u003eAn interim notice is a way to pay 50% of the tax paid for the preceding taxable period partway through the year. For the second taxable period of 2026, the amount is based on tax paid for the first half of the year. If you pay by notice, you generally do not file a separate interim return.\u003c/p\u003e\n\u003cp\u003eYou are excluded from interim notices in the following cases:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eThe interim notice amount to be collected is less than 500,000 won.\u003c/li\u003e\n\u003cli\u003eYou changed from a simplified VAT taxpayer to a general VAT taxpayer at the start of the taxable period.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eWhen checking whether the amount is less than 500,000 won, do not confuse it with the tax paid previously. The threshold applies to the amount to be billed this time. Exclusion from a notice does not mean that sales for the period are exempt from tax.\u003c/p\u003e\n\u003cp\u003eThe National Tax Service’s “VAT Filing and Payment Deadlines” explains the subsequent settlement as follows:\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003eThe amount billed in an interim notice is deducted as tax already paid when the next final return is filed.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eIn other words, an interim notice does not impose the same tax a second time. The amount is settled in the next final return. Keep both the notice and payment records. \u003ca href=\"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7694\u0026amp;mi=2273\"\u003eNational Tax Service filing and payment deadline guidance\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-check-and-pay-through-hometax\" class=\"anchor\" id=\"how-to-check-and-pay-through-hometax\"\u003e\u003c/a\u003eHow to check and pay through Hometax\u003c/h2\u003e\n\u003cp\u003eTo pay by notice, first check the amount billed in Hometax. Have your business registration number and a way to verify your identity ready. If you did not receive a paper notice, check online.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to \u003ca href=\"https://hometax.go.kr/\"\u003eNational Tax Service Hometax\u003c/a\u003e.\u003c/li\u003e\n\u003cli\u003eCheck the business registration number for the business you need to handle.\u003c/li\u003e\n\u003cli\u003eGo to 'Tax Filing \u0026gt; VAT Return \u0026gt; View Filing Assistance Materials'.\u003c/li\u003e\n\u003cli\u003eCheck the amount and deadline under 'View Interim Notice Amount'.\u003c/li\u003e\n\u003cli\u003eOpen 'Payments, Notices and Refunds \u0026gt; Tax Payments \u0026gt; View/Pay Tax Due'.\u003c/li\u003e\n\u003cli\u003eCheck the item due, then pay.\u003c/li\u003e\n\u003cli\u003eCheck the tax type and amount again in the payment results.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eYou can also check the interim notice amount in Sontax. The path is 'Tax Filing \u0026gt; VAT Return \u0026gt; View VAT Interim Notice Amount'. Individual business owners can also use the interim notice inquiry service at ARS 1544-9944. \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026amp;nttSn=1350085\"\u003eNational Tax Service guidance on checking and paying\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#conditions-for-switching-from-an-interim-notice-to-a-vat-interim-return\" class=\"anchor\" id=\"conditions-for-switching-from-an-interim-notice-to-a-vat-interim-return\"\u003e\u003c/a\u003eConditions for switching from an interim notice to a VAT interim return\u003c/h2\u003e\n\u003cp\u003eEven if you received an interim notice, you can file a return if your business results have declined or you have grounds for an early refund. A decline is assessed based on sales or tax due. If you file an interim return that meets the requirements, the existing interim notice amount is canceled.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCondition\u003c/th\u003e\n\u003cth\u003eHow it is assessed\u003c/th\u003e\n\u003cth\u003eWhat you can do\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eDecline in sales\u003c/td\u003e\n\u003ctd data-label=\"How it is assessed\"\u003eSales from July to September 2026 are less than one-third of sales for the first half of the year\u003c/td\u003e\n\u003ctd data-label=\"What you can do\"\u003eFile an interim return based on actual results\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eDecline in tax due\u003c/td\u003e\n\u003ctd data-label=\"How it is assessed\"\u003eTax due for July to September 2026 is less than one-third of tax due for the first half of the year\u003c/td\u003e\n\u003ctd data-label=\"What you can do\"\u003eFile an interim return based on actual results\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eGrounds for an early refund arise\u003c/td\u003e\n\u003ctd data-label=\"How it is assessed\"\u003eEarly refund requirements are met\u003c/td\u003e\n\u003ctd data-label=\"What you can do\"\u003eFile an interim return with the relevant documents\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eBoth sales and tax due do not have to decline. Check whether either one falls below the threshold. A shortage of cash alone does not meet the conditions for switching to a return.\u003c/p\u003e\n\u003cp\u003eIf you choose to file, do so \u003cstrong\u003eby October 26, 2026\u003c/strong\u003e. Do not use November 2, the payment deadline for the notice, as the filing deadline. If a payment deadline extension applies, check your payment schedule separately. \u003ca href=\"https://nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026amp;nttSn=1355405\"\u003eNational Tax Service guidance on conditions for switching to a return\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-mistakes-when-applying-the-one-third-test\" class=\"anchor\" id=\"common-mistakes-when-applying-the-one-third-test\"\u003e\u003c/a\u003eCommon mistakes when applying the one-third test\u003c/h2\u003e\n\u003cp\u003eA decline in results is assessed by comparing three months of results with the preceding six months. It is not based on a comparison with the previous quarter. Missing this distinction can lead you to assess your eligibility to switch to a return incorrectly.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eItem to check\u003c/th\u003e\n\u003cth\u003eApplicable standard\u003c/th\u003e\n\u003cth\u003eInterpretation to avoid\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eCurrent results\u003c/td\u003e\n\u003ctd data-label=\"Applicable standard\"\u003eJuly 1 to September 30, 2026\u003c/td\u003e\n\u003ctd data-label=\"Interpretation to avoid\"\u003eIncluding October sales\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eResults for comparison\u003c/td\u003e\n\u003ctd data-label=\"Applicable standard\"\u003eJanuary 1 to June 30, 2026\u003c/td\u003e\n\u003ctd data-label=\"Interpretation to avoid\"\u003eUsing only April to June results\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eSales comparison\u003c/td\u003e\n\u003ctd data-label=\"Applicable standard\"\u003eCurrent sales \u0026lt; first-half sales ÷ 3\u003c/td\u003e\n\u003ctd data-label=\"Interpretation to avoid\"\u003eA one-third drop in sales qualifies\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eTax due comparison\u003c/td\u003e\n\u003ctd data-label=\"Applicable standard\"\u003eCurrent tax due \u0026lt; first-half tax due ÷ 3\u003c/td\u003e\n\u003ctd data-label=\"Interpretation to avoid\"\u003eUsing the interim notice amount as the basis for comparison\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eBoundary value\u003c/td\u003e\n\u003ctd data-label=\"Applicable standard\"\u003eLess than one-third\u003c/td\u003e\n\u003ctd data-label=\"Interpretation to avoid\"\u003eIncluding an amount exactly equal to one-third\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe table above spells out the National Tax Service’s comparison periods and “less than” condition. No standard based on conversion to monthly averages is given. Compare sales with sales, and tax due with tax due.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-file-based-on-actual-results\" class=\"anchor\" id=\"how-to-file-based-on-actual-results\"\u003e\u003c/a\u003eHow to file based on actual results\u003c/h2\u003e\n\u003cp\u003eThose required to file prepare a return based on their transaction records for July to September 2026. Prepare sales and purchase tax invoices, as well as card and cash receipt records. If you are applying for an early refund, you also need documents supporting the grounds for it.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to Hometax and open 'Tax Filing \u0026gt; VAT Return'.\u003c/li\u003e\n\u003cli\u003eCheck the business details under 'Regular Filing'.\u003c/li\u003e\n\u003cli\u003eCheck that the filing category is the interim return for the second taxable period of 2026.\u003c/li\u003e\n\u003cli\u003eEnter or import sales and purchase records for the period.\u003c/li\u003e\n\u003cli\u003eCompare prefilled information with your actual transactions.\u003c/li\u003e\n\u003cli\u003eCheck deductions and the final tax amount, then submit the return.\u003c/li\u003e\n\u003cli\u003eCheck the submission result and pay any tax due by the applicable deadline.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThe basic VAT calculation subtracts deductible input VAT from output VAT. Other deductions and additional amounts may be reflected in the actual return. Do not determine your final tax due based only on the fact that sales have fallen. \u003ca href=\"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026amp;mi=2272\"\u003eNational Tax Service VAT overview\u003c/a\u003e\u003c/p\u003e\n\u003cp\u003eCorporations required to file must submit a nil return even if they had no activity. The Sontax general filing screen also notes restrictions on mobile use. Businesses taxed as a single business unit and others should check the guidance on using Hometax on a PC. \u003ca href=\"https://mob.tbht.hometax.go.kr/jsonAction.do?actionId=UTBRNAA111F001\u0026amp;rtnClDetailCd=01\"\u003eSontax general filing screen\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#automatic-extensions-related-to-heavy-rain-and-homeplus\" class=\"anchor\" id=\"automatic-extensions-related-to-heavy-rain-and-homeplus\"\u003e\u003c/a\u003eAutomatic extensions related to heavy rain and Homeplus\u003c/h2\u003e\n\u003cp\u003eThe payment deadline for those covered by an automatic extension is \u003cstrong\u003eDecember 28, 2026\u003c/strong\u003e. The tax office extends the deadline for eligible taxpayers. This measure does not also extend the filing deadline.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\u003c/th\u003e\n\u003cth\u003eEligible businesses specified in the announcement\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eAreas affected by heavy rain\u003c/td\u003e\n\u003ctd data-label=\"Eligible businesses specified in the announcement\"\u003eIndividual business owners and small and medium-sized enterprises located in Andong, Uiseong, Geoje, Tongyeong, and Yeonggwang\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eHomeplus-related\u003c/td\u003e\n\u003ctd data-label=\"Eligible businesses specified in the announcement\"\u003eIndividual business owners and small and medium-sized enterprises that operate stores in, supply, or partner with Homeplus and have been identified through information collected by the National Tax Service\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eFor corporate businesses, the extension applies only to small and medium-sized enterprises. Do not assume that dealing with Homeplus alone makes you eligible. Check your individual notification and what Hometax shows. \u003ca href=\"https://g.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2206\u0026amp;nttSn=1355409\"\u003eNational Tax Service Announcement No. 2026-112\u003c/a\u003e\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eOpen 'Tax Filing \u0026gt; VAT Return' in Hometax.\u003c/li\u003e\n\u003cli\u003eGo to 'View Filing Assistance Materials \u0026gt; Integrated View of Filing Data'.\u003c/li\u003e\n\u003cli\u003eCheck what applies to you under 'Tax Support Eligibility'.\u003c/li\u003e\n\u003cli\u003eIf the guidance and notice differ, check with the tax office with jurisdiction.\u003c/li\u003e\n\u003c/ol\u003e\n\u003ch2\u003e\n\u003ca href=\"#if-payment-is-difficult-but-you-are-not-covered-by-an-automatic-extension\" class=\"anchor\" id=\"if-payment-is-difficult-but-you-are-not-covered-by-an-automatic-extension\"\u003e\u003c/a\u003eIf payment is difficult but you are not covered by an automatic extension\u003c/h2\u003e\n\u003cp\u003eConsider applying for an individual extension if you have grounds such as a disaster or major business losses. Extending a payment deadline is a process that requires a decision by the tax office with jurisdiction. Submitting an application alone does not change the deadline.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eCheck the amount and payment deadline you want extended on your notice or return.\u003c/li\u003e\n\u003cli\u003ePrepare documents explaining why payment is difficult.\u003c/li\u003e\n\u003cli\u003eOpen 'Certificates, Registration and Applications' in Hometax.\u003c/li\u003e\n\u003cli\u003eGo to 'General Tax-Related Applications and Filings'.\u003c/li\u003e\n\u003cli\u003eSelect 'Apply for/View Filing and Payment Deadline Extensions'.\u003c/li\u003e\n\u003cli\u003eComplete the payment deadline extension application for tax billed by notice or tax reported on a return, as applicable.\u003c/li\u003e\n\u003cli\u003eCheck the result for approval and the revised deadline.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eAs a rule, you must apply to extend the payment deadline for tax billed by notice at least 3 days before it is due. If the required documents or application timing are unclear, check with the tax office with jurisdiction first. You can submit an 'Application to Extend Payment Deadlines, etc.' in person or by mail. \u003ca href=\"https://www.law.go.kr/LSW/admRulInfoP.do?admRulSeq=2100000250348\"\u003eNational Tax Collection Administration Rules\u003c/a\u003e, \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026amp;nttSn=1350085\"\u003eNational Tax Service guidance on extension applications\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#checks-to-prevent-duplicate-payment-after-switching-to-a-return\" class=\"anchor\" id=\"checks-to-prevent-duplicate-payment-after-switching-to-a-return\"\u003e\u003c/a\u003eChecks to prevent duplicate payment after switching to a return\u003c/h2\u003e\n\u003cp\u003eIf you filed a return after receiving an interim notice, check the status of both. According to National Tax Service guidance, an interim return that meets the requirements cancels the existing notice. You need to compare the filing submission result with the payment screen.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eCheck that the interim return was successfully submitted.\u003c/li\u003e\n\u003cli\u003eCheck that the existing interim notice has been canceled.\u003c/li\u003e\n\u003cli\u003eCheck the tax due on the return and the applicable deadline.\u003c/li\u003e\n\u003cli\u003eIf you have already paid the amount on the existing notice, ask the tax office with jurisdiction how it will be handled.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThese checks apply the rule that the notice is canceled when you switch to a return. Check your individual records to see how any amount already paid has been applied. Do not simply add together the amounts on the existing notice and the new return.\u003c/p\u003e\n","tags":["Self employment","Value added tax","Hometax","Tax filing","Sole proprietor"],"faqs":[{"question":"When is the payment deadline for the October 2026 preliminary tax notice?","answer":"The standard payment deadline for individual general taxpayers and small corporations is November 2, 2026. The payment deadline for those covered by an extension granted by the tax authority is December 28."},{"question":"Do all corporations have to file by October 26?","answer":"As a rule, small corporations subject to a preliminary tax notice only pay the amount stated in the notice. A corporation is considered small if its total value of supplies in the first half of 2026 was less than 150 million won. Other corporations required to file must do so by October 26."},{"question":"Is a preliminary tax notice excluded if the tax amount is 500,000 won?","answer":"Notices are excluded based on the amount only when the tax is less than 500,000 won. Exactly 500,000 won does not meet this exclusion criterion."},{"question":"If I did not receive a notice, can I skip payment?","answer":"Do not assume you are not required to pay just because you did not receive a notice. Check the preliminary tax notice amount on Hometax. If you have trouble checking, contact your local tax office."},{"question":"Do both sales and tax payable have to be less than one-third?","answer":"If either falls below the threshold, you can check whether you meet the criteria for poor business performance. Compare performance from July through September 2026 with performance from January through June. Exactly one-third does not count as below the threshold."},{"question":"What happens to the existing notice if I file a preliminary return instead?","answer":"If you file a return because you meet the criteria for poor business performance or an early refund, the existing preliminary tax notice is canceled. After filing, check the filing result and confirm that the notice has been canceled."},{"question":"If the deadline is extended to December 28, can I delay filing too?","answer":"This extension granted by the tax authority applies to the payment deadline. Those required to file must do so by October 26, 2026."},{"question":"Is the deadline automatically extended if I supply Homeplus?","answer":"The extension applies to individual business owners and small and medium-sized enterprises that the National Tax Service has identified as Homeplus tenants, suppliers, or partners. Check whether you qualify for tax support through the Integrated Filing Data Inquiry on Hometax."},{"question":"Can I file a preliminary return if I have already paid the tax stated in the notice?","answer":"First, check whether you meet the requirements for switching to a return. If you file, ask your local tax office how the amount you already paid will be handled. Do not simply add the amount stated in the notice to the tax on the return and pay the combined amount again."},{"question":"If I pay the tax stated in the notice now, will I have to pay the same amount again when I file the next final return?","answer":"The tax stated in the preliminary notice is deducted as tax already paid when you file the next final return. The final tax amount is calculated based on actual transactions during the tax period."},{"question":"Does an application to extend the payment deadline take effect immediately?","answer":"Submitting an application does not mean the extension has been approved. Check the application result to confirm whether it was approved and what the new deadline is."}],"sources":[{"url":"https://nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1355405","title":"National Tax Service, October VAT Payment Extended by Two Months for Businesses Affected by Heavy Rain and Homeplus, October 5, 2026","type":"source"},{"url":"https://g.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2206\u0026nttSn=1355409","title":"National Tax Service Notice No. 2026-112, Notice of Ex Officio Extension of the Value-Added Tax Payment Deadline","type":"source"},{"url":"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7694\u0026mi=2273","title":"National Tax Service, Value-Added Tax Filing and Payment Deadline","type":"source"},{"url":"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026mi=2272","title":"National Tax Service, Overview of Value-Added Tax","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1350085","title":"National Tax Service, April Preliminary VAT Return, Cash Flow Support for Businesses Affected by the Middle East War, April 2026","type":"source"},{"url":"https://mob.tbht.hometax.go.kr/jsonAction.do?actionId=UTBRNAA111F001\u0026rtnClDetailCd=01","title":"Sontax, General Value-Added Tax Filing Screen and User Guide","type":"source"},{"url":"https://www.law.go.kr/LSW/admRulInfoP.do?admRulSeq=2100000250348","title":"National Law Information Center, National Tax Collection Administrative Procedures Regulations","type":"source"},{"url":"https://hometax.go.kr/","title":"National Tax Service Hometax","type":"source"}],"images":[{"id":1824,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjgxNDUsInB1ciI6ImJsb2JfaWQifX0=--9aa576b31ae72054ea2ade5da8bbf5b022d53006/ai-76103799.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"가을빛이 드는 빵집에서 파란 앞치마를 입은 주인이 계산대 옆 서류를 바라본다.","caption":"홈택스에서 부가가치세 예정고지 세액과 납부기한을 확인하세요.","description":null},"en":{"alt":"A bakery owner in a blue apron looks toward a document on the counter, with bread and autumn trees nearby.","caption":"Check your advance VAT notice amount and payment deadline on Hometax.","description":null},"ja":{"alt":"秋の日差しが入るパン店で、青いエプロンの店主がカウンター上の書類に目を向ける。","caption":"ホームタックスで付加価値税の予定告知額と納付期限を確認しましょう。","description":null},"es":{"alt":"La dueña de una panadería, con delantal azul, mira un documento sobre el mostrador entre panes.","caption":"Consulta en Hometax el importe del aviso anticipado del IVA y su plazo de pago.","description":null},"id":{"alt":"Pemilik toko roti bercelemek biru memandang dokumen di meja kasir, dikelilingi roti.","caption":"Periksa jumlah tagihan PPN sementara dan batas pembayarannya di Hometax.","description":null},"pt":{"alt":"A dona de uma padaria, de avental azul, olha para um documento no balcão entre pães.","caption":"Consulte no Hometax o valor da cobrança antecipada do IVA e o prazo de pagamento.","description":null},"zh-hant":{"alt":"秋日麵包店裡，穿藍色圍裙的店主看著櫃檯上的文件，周圍擺著麵包。","caption":"請在 Hometax 查詢增值稅預定通知的稅額與繳納期限。","description":null},"de":{"alt":"Eine Bäckereibesitzerin mit blauer Schürze blickt auf ein Dokument auf der Theke zwischen Broten.","caption":"Prüfen Sie in Hometax den angekündigten Umsatzsteuerbetrag und die Zahlungsfrist.","description":null}}},{"id":1825,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjgxNTEsInB1ciI6ImJsb2JfaWQifX0=--1f481ba5de6cfc783a70f3befa5f7cb080c2954f/ai-0614c6e6.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"물 자국이 남은 자전거 수리점에서 여성이 작업대 위 휴대전화 화면을 살펴본다.","caption":"직권연장 대상인지 확인하고, 별도 연장이 필요하면 납부기한 연장을 신청하세요.","description":null},"en":{"alt":"A woman checks a phone at a bicycle repair shop with a waterline on the wall.","caption":"Check whether your deadline was extended automatically, and apply for an extension if you need another one.","description":null},"ja":{"alt":"壁に浸水の跡が残る自転車修理店で、女性が作業台のスマートフォンを確認している。","caption":"納付期限の職権延長の対象か確認し、別途延長が必要なら申請してください。","description":null},"es":{"alt":"Una mujer consulta un teléfono en un taller de bicicletas con una marca de agua en la pared.","caption":"Comprueba si tu plazo se amplió de oficio y solicita una prórroga si necesitas otra.","description":null},"id":{"alt":"Seorang perempuan memeriksa ponsel di bengkel sepeda dengan bekas garis air di dinding.","caption":"Periksa apakah tenggat pembayaran diperpanjang otomatis, dan ajukan perpanjangan jika masih diperlukan.","description":null},"pt":{"alt":"Uma mulher consulta um celular numa oficina de bicicletas com uma marca de água na parede.","caption":"Verifique se o prazo foi prorrogado automaticamente e solicite uma prorrogação se precisar de outra.","description":null},"zh-hant":{"alt":"一名女子在牆上留有水痕的自行車維修店查看工作臺上的手機。","caption":"確認繳納期限是否獲依職權展延；如需另外展延，請提出申請。","description":null},"de":{"alt":"Eine Frau prüft ein Smartphone in einer Fahrradwerkstatt mit einer Wasserlinie an der Wand.","caption":"Prüfen Sie, ob Ihre Zahlungsfrist automatisch verlängert wurde, und beantragen Sie bei Bedarf eine weitere Verlängerung.","description":null}}}],"published_at":"2026-10-14T10:31:02+09:00","updated_at":"2026-10-14T10:31:02+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://onbinder.com/en/articles/vat-interim-notice-payment-deadline-2026"}