How to File a Mail-Order Business Report — Required Documents, Exemption Criteria and the 15-Day Report of Change

Procedure

1. 1. Check whether you are required to report

   A mail-order business operator must report in principle, but does not have to report if the number of mail-order transactions in the previous year was fewer than 50 or the operator is a simplified taxpayer. Transactions in which the consumer withdrew the order are not counted in the number of transactions. Once you fall outside the exemption criteria, you must report.

2. 2. Prepare the report items and the purchase safety service confirmation certificate

   The report form states the trade name, address, telephone number, e-mail address, Internet domain name and location of the host server. To sell on a prepayment basis, where the consumer pays before receiving the goods, also submit a confirmation certificate of use of a purchase safety service or a confirmation certificate of use of payment escrow.

3. 3. Report to the competent si/gun/gu office

   Submit the mail-order business report form to the si/gun/gu office for the location of the principal office; you can also apply online through Government24. The department in charge checks the business registration certificate and the corporate register certificate through administrative information sharing. If you cannot state the domain and the location of the host server at the time of a new report, supplement them within 30 days from the date you receive the report certificate.

4. 4. Receive the report certificate and display business operator information

   When the report is processed, a mail-order business report certificate is issued. The sales screen must display the business operator's identity information, such as the trade name and the name of the representative, address, telephone number and mail-order business report number, and failure to display it is subject to an administrative fine.

5. 5. Reports of change, suspension and closure

   If the trade name, address, telephone number, e-mail address, domain or location of the host server changes, file a report of change with supporting documents attached within 15 days from the date of the change. Also report in advance when suspending or closing the business or when resuming business after suspension, and attach the previous report certificate to a report of closure.

Required documents

• Mail-order business report form
• Confirmation certificate of use of a purchase safety service or confirmation certificate of use of payment escrow (when selling on a prepayment basis)
• Business registration certificate (submitted if you do not consent to verification through administrative information sharing)
• Corporate register certificate (for a corporation; checked through administrative information sharing)
• Report of change: report of change form and documents proving the change
• Report of closure: previous report certificate
• Letter of authorization (when filed by an agent)

Fees

In the market, fees generally range from tens of thousands of won to several hundred thousand won. We will advise you on the fee after a consultation, depending on whether it is a new report or a report of change and whether it is handled together with other permits and licenses. Government charges such as the registration and license tax are separate.

See fees and official charges for this service →

Legal basis and review date

• Act on the Consumer Protection in Electronic Commerce, Article 12
• Act on the Consumer Protection in Electronic Commerce, Article 42
• Act on the Consumer Protection in Electronic Commerce, Article 45
• Enforcement Decree of the Act on the Consumer Protection in Electronic Commerce, Article 13
• Enforcement Decree of the Act on the Consumer Protection in Electronic Commerce, Article 16
• Enforcement Decree of the Act on the Consumer Protection in Electronic Commerce, Article 17
• Enforcement Rule of the Act on the Consumer Protection in Electronic Commerce, Article 8
• Public Notice on Criteria for Exemption from Mail-Order Business Report, Article 2

Checked against the statutes on 2026-10-04

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• Even a business operator that met the exemption criteria must report if its number of transactions increases or it becomes a general taxpayer.
• Goods that require a separate sales business report for the item, such as health functional foods and medical devices, cannot be sold with a mail-order business report alone.

Frequently asked questions