How to Register a Business in Korea as a Foreigner (사업자등록)

1. ·VAT Act Enforcement Decree Article 11(1): A business operator wishing to register must submit a business registration application to the competent (or self-chosen) tax office for each place of business, stating: (1) personal/business details, (2) reason for registration, (3) business start date or date construction of business premises commenced, and (4) other reference matters.
2. ·VAT Act Enforcement Rule Article 9(1): The application form for individual (sole proprietor) business registration is Form 별지 제4호서식; for corporate business registration, it is Form 별지 제73호 under the Corporate Tax Act Enforcement Rules.
3. ·VAT Act Enforcement Rule Article 9(1)(a): When applying as a joint business (공동사업자), the supplementary sheet 부표 1 (joint business partner details, delivery address, or investment partnership details) must be additionally submitted.
4. ·VAT Act Enforcement Rule Article 9(2): For business-unit taxation (사업자 단위 과세) applicants, different forms (부표 2 for individuals, 부표 3 for corporations) apply.
5. ·VAT Act Enforcement Rule Article 11: If registered details change (e.g., representative change), a Business Registration Amendment Report (사업자등록 정정신고서, 별지 제11호서식) must be filed; for business-unit tax entities with changes in subordinate places of business, additional supplementary sheets are required.

1. ·You must have a valid place of business (사업장) in Korea
2. ·You must be legally eligible to conduct business in Korea (check your visa status — e.g., F-series, D-9, investor visa; consult immigration authorities if unsure)
3. ·For food-related businesses, a separate permit/notification under Food Sanitation Act Article 37 is also required
4. ·For online shopping malls (사이버몰), your business registration number must be displayed on the website per E-Commerce Consumer Protection Act Article 10
5. ·For foreign-invested companies, additional registration under the Foreign Investment Promotion Act may apply (Article 22)

1. 1Step 1: Confirm your visa/residence status allows business activity in Korea (consult immigration office or a certified immigration attorney if unsure)
2. 2Step 2: Prepare required documents (see Documents section below)
3. 3Step 3: Choose your business type — sole proprietor (개인사업자) or corporation (법인사업자) — and download the correct application form (별지 제4호서식 or 별지 제73호서식)
4. 4Step 4: If applying as joint business (공동사업자), also prepare supplementary sheet 부표 1
5. 5Step 5: Submit the application to any tax office (세무서) in person, or file online via Hometax (홈택스, www.hometax.go.kr)
6. 6Step 6: Receive your Business Registration Certificate (사업자등록증) — typically issued within a few business days
7. 7Step 7: If your business type requires additional permits (e.g., food business → Food Sanitation Act Article 37; online mall → display registration number per E-Commerce Act Article 10), complete those steps separately
8. 8Step 8: If registered details change later (representative, address, etc.), file a Business Registration Amendment Report (별지 제11호서식) per VAT Act Enforcement Rule Article 11

Local Tax Office (세무서) — any tax office of the applicant's choosing, or online via Hometax (홈택스, www.hometax.go.kr)

1. ·Registering with wrong business type form — use 별지 제4호서식 for sole proprietors, 별지 제73호서식 for corporations (VAT Enforcement Rule Article 9)
2. ·Forgetting to submit supplementary sheet 부표 1 when registering as a joint business (공동사업자)
3. ·Operating a food business without obtaining the required permit/notification under Food Sanitation Act Article 37 separately from business registration
4. ·Running an online shopping mall (사이버몰) without displaying the business registration number on the website — required under E-Commerce Consumer Protection Act Article 10
5. ·Not updating registration details after changes (e.g., address, representative) — amendment report required per VAT Enforcement Rule Article 11
6. ·Assuming business registration alone is sufficient for all activities — some industries require additional permits, licenses, or visa qualifications