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Cross-border supplies of electronic services

Brochures

Notifications and Applications

Instructions For Submission
Application for Registration as a Registered Foreign Business (Instructions) (PDF/319KB) Application for Registration as a Registered Foreign Business (For Submission) (PDF/425KB)
Notification of Taxable Enterprise Status for Consumption Tax (For base period)(Instructions)(PDF/524KB) Notification of Taxable Enterprise Status for Consumption Tax (For base period) (For Submission)(PDF/212KB)
Notification of Taxable Enterprise Status for Consumption Tax (For specified period) (Instructions)(PDF/421KB) Notification of Taxable Enterprise Status for Consumption Tax (For specified period) (For Submission)
Notification of Tax Agent for Consumption Tax (Instructions) (PDF/103KB) Notification of Tax Agent for Consumption Tax (For Submission) (PDF/124KB)

Registered Foreign Businesses List

Registered Foreign Businesses List(PDF/183KB)

Comments and Requests Form

We would like to receive your comments and requests about “Cross-border supplies of electronic services” on this site. Please access “Feed back to the National Tax Agency about “Cross-border supplies of electronic services” on this site” to send your comments and requests.

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