Telesales Registration Exemption Checker
In Korea, simplified-VAT sellers or those with fewer than 50 transactions last year are exempt from mail-order business registration. Check your case in 3 seconds.
① VAT taxpayer type
If your prior-year supply value (sales) is under KRW 104 million, you are usually a simplified taxpayer.
Enter your prior-year sales (supply value) to estimate whether you are a simplified taxpayer.
Enter an amount to estimate.
※ Actual type may differ for new businesses or excluded types — confirm on Hometax.
② Prior-year telesales transaction count
Based on number of sales (excluding returns/cancellations) over the last year.
③ Sales channels (planned)
Even if exempt, some channels may still require a registration number. Multi-select.
Result
Exempt from registration
Basis
You are a simplified taxpayer AND had fewer than 50 transactions last year, meeting both exemption criteria.
⚠️ Channel number requirement
Legally you are exempt, but some selected channels may still require a telesales registration number when you join as a business seller. Check each channel's onboarding policy.
Selected channels
- Naver SmartStoreConditional
Individual (non-business) sellers can start without a number, but it may be required when switching to a business seller.
Registration license tax
Exempt sellers do not file a telesales registration, so no registration license tax applies.
Tip for exempt sellers
Exempt sellers can sell without filing, but once you exceed 50 transactions and become a general taxpayer, the registration duty begins at that point.
Criteria & legal sources
- ⚖️ Act on Consumer Protection in Electronic Commerce, Article 12 (telesales registration)
- 📢 KFTC Notice on telesales registration exemption criteria (No. 2020-11)
- 🧾 Simplified-VAT threshold: VAT Act Enforcement Decree (prior-year supply under KRW 104 million, from 2024-07-01)
- 🏛️ Registration license tax: Local Tax Act (varies by local government population)
※ This is reference information based on public statutes/notices. Actual filing duty is determined by the competent office / KFTC. Verified 2026-07-06.
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