2026 VAT Interim Payment Notice: Deadline and How to Pay
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.
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.
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.
The deadlines and eligibility criteria follow the National Tax Service guidance issued on October 5, 2026.
Comparing who must file and who receives a notice
Individual 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.
Business category | What to do | General deadline for the second taxable period of 2026
Individual general VAT taxpayer | Pay the amount on the interim notice | Monday, November 2
Small corporation | Pay the amount on the interim notice | Monday, November 2
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
Business covered by an automatic extension | Meet any applicable filing obligation; only payment is deferred | Payment is due Monday, December 28
A 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.”
The 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
Who receives a VAT interim notice and who is excluded
An 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.
You are excluded from interim notices in the following cases:
· The interim notice amount to be collected is less than 500,000 won.
· You changed from a simplified VAT taxpayer to a general VAT taxpayer at the start of the taxable period.
When 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.
The National Tax Service’s “VAT Filing and Payment Deadlines” explains the subsequent settlement as follows:
The amount billed in an interim notice is deducted as tax already paid when the next final return is filed.
In 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
How to check and pay through Hometax
To 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.
· Log in to National Tax Service Hometax.
· Check the business registration number for the business you need to handle.
· Go to 'Tax Filing > VAT Return > View Filing Assistance Materials'.
· Check the amount and deadline under 'View Interim Notice Amount'.
· Open 'Payments, Notices and Refunds > Tax Payments > View/Pay Tax Due'.
· Check the item due, then pay.
· Check the tax type and amount again in the payment results.
You can also check the interim notice amount in Sontax. The path is 'Tax Filing > VAT Return > 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
Conditions for switching from an interim notice to a VAT interim return
Even 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.
Condition | How it is assessed | What you can do
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
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
Grounds for an early refund arise | Early refund requirements are met | File an interim return with the relevant documents
Both 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.
If 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
Common mistakes when applying the one-third test
A 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.
Item to check | Applicable standard | Interpretation to avoid
Current results | July 1 to September 30, 2026 | Including October sales
Results for comparison | January 1 to June 30, 2026 | Using only April to June results
Sales comparison | Current sales < first-half sales ÷ 3 | A one-third drop in sales qualifies
Tax due comparison | Current tax due < first-half tax due ÷ 3 | Using the interim notice amount as the basis for comparison
Boundary value | Less than one-third | Including an amount exactly equal to one-third
The 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.
How to file based on actual results
Those 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.
· Log in to Hometax and open 'Tax Filing > VAT Return'.
· Check the business details under 'Regular Filing'.
· Check that the filing category is the interim return for the second taxable period of 2026.
· Enter or import sales and purchase records for the period.
· Compare prefilled information with your actual transactions.
· Check deductions and the final tax amount, then submit the return.
· Check the submission result and pay any tax due by the applicable deadline.
The 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
Corporations 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
Automatic extensions related to heavy rain and Homeplus
The 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.
Category | Eligible businesses specified in the announcement
Areas affected by heavy rain | Individual business owners and small and medium-sized enterprises located in Andong, Uiseong, Geoje, Tongyeong, and Yeonggwang
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
For 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
· Open 'Tax Filing > VAT Return' in Hometax.
· Go to 'View Filing Assistance Materials > Integrated View of Filing Data'.
· Check what applies to you under 'Tax Support Eligibility'.
· If the guidance and notice differ, check with the tax office with jurisdiction.
If payment is difficult but you are not covered by an automatic extension
Consider 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.
· Check the amount and payment deadline you want extended on your notice or return.
· Prepare documents explaining why payment is difficult.
· Open 'Certificates, Registration and Applications' in Hometax.
· Go to 'General Tax-Related Applications and Filings'.
· Select 'Apply for/View Filing and Payment Deadline Extensions'.
· Complete the payment deadline extension application for tax billed by notice or tax reported on a return, as applicable.
· Check the result for approval and the revised deadline.
As 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, National Tax Service guidance on extension applications
Checks to prevent duplicate payment after switching to a return
If 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.
· Check that the interim return was successfully submitted.
· Check that the existing interim notice has been canceled.
· Check the tax due on the return and the applicable deadline.
· If you have already paid the amount on the existing notice, ask the tax office with jurisdiction how it will be handled.
These 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.
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