How to File a Mail-Order Business Report

Procedure

Procedure

1. 01

   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. 02

   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. 03

   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. 04

   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. 05

   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.

Filing route

Filing route

Deadlines & processing notes

Deadlines & processing notes

Fees & official charges

Fees & official charges

Included in the basic fee — Initial document review, required-document guidance, basic form preparation, one filing support and one ordinary supplement.

Conditional success fee — For this service, any conditional success fee may be separately agreed within the lawful service scope and stated in a written engagement agreement. No outcome is guaranteed.

Displayed amounts are starting estimates, not statutory or standard rates. The final fee is confirmed after consultation and document review in the engagement agreement. Government fees and actual expenses may change.

Basic documents

Basic documents

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.