Visas that let foreigners start a Korean online shop
To open an online shop in Korea, first check if your visa allows business activities. It depends entirely on visa type.
F-2 (resident) visa has almost no work restrictions, so it's best for registering as a sole proprietor. It allows long stay and wide activities. F-4 (overseas Korean) visa also permits business except for simple labor jobs.
But E-9 (non‑professional work) and D-2 (study) visas forbid any business. E-7 (specific activity) visa only allows work in approved fields, so you must check with immigration if online sales are allowed.
Many foreigners start without knowing visa rules and get stuck. Check it first.
Immigration office call center: 1345 (24 h, Korean/English/Chinese etc.)
HiKorea (www.hikorea.go.kr): official activity scope per stay status
Check your visa code in the 'stay status' on the back of your ARC.
Check if you can start an online business with your visa
Answer yes/no to the questions to see if you can start.
Create business registration address with a virtual office
Using a virtual office lets you get a registration address without a real office. Online shop, e‑commerce, and mail‑order have no physical facility requirement, so many start with virtual address.
According to the NTS, you need a lease contract for a virtual office address. If the owner runs it directly, one lease contract; if sub‑leased, you need sub‑lease contract plus sub‑lease consent.
Each operator asks different docs. Usually passport, ARC, Korean contact, stay status, business purpose/type. This is called KYC.
FastFive's FiveSpot, JustCo, LehoBot and other Korean coworking spaces offer virtual address services. Ask about foreigner eligibility and required docs before signing.
Many virtual office operators lease the building and re‑rent it.
If you lack sub‑lease contract and landlord consent, registration may be rejected.
Before contract, ask 'Is this sub‑lease? Can you provide consent?'
Virtual office contract & business registration checklist
Check each item. Missing docs can cause rejection.
How to apply for business registration via NTS Hometax
Using Hometax (hometax.go.kr) you can apply without visiting tax office. Must apply within 20 days of start.
Hometax sign‑up & login
Go to hometax.go.kr and sign up as foreigner. Use your ARC number (13 digits). KakaoPay or digital certificate makes login easy.
Select business registration menu
After login, choose 'Apply·Submit → Business Registration (Individual)'. Apply as sole proprietor (general or simplified). If annual sales < 80 million KRW, you can choose simplified.
Enter business location info
Enter virtual office address as business location. Choose industry 'e‑commerce retail (525101)' or 'mail‑order (525103)'. Business name can be in English.
Attach documents & submit
Scan and attach lease (or sub‑lease + consent). Also attach ID (ARC) copy. Usually get registration number in 3–5 business days.
Receive business registration certificate
You can download the certificate as PDF from Hometax. Use it for platform onboarding, e‑commerce report, bank account. Tip: Save PDF right away and print a copy.
Mail‑order business report: Fair Trade Commission guide
Running an online shop requires a mail‑order report. Mandatory if >50 transactions/year or sales >12 million KRW. Not reporting may lead to fines.
Business registration certificate (from Hometax)
Purchase safety service proof (escrow registration – for Fair Trade disclosure)
Shop domain or platform URL
Visit Gov24 (www.gov.kr)
Search 'mail‑order report', choose online apply. Verify identity with digital certificate or KakaoPay.
Fill out report form
Enter registration number, address (virtual office), sales channel (online shop), product types. Add shop URL if you have one; otherwise write 'preparing'.
Attach purchase safety service proof
If you sell on Naver Smart Store, Coupang etc., they provide escrow. Attach their purchase safety service proof.
Receive report certificate
After approval, you get the report certificate. Takes 2–3 business days. No fee. Tip: display certificate number at bottom of shop.
Coupang·Naver Smart Store·11st foreign seller requirements comparison
All three platforms allow foreign sellers. Tap to compare requirements.
Tax filing and virtual office cautions
If you register with a virtual office address, the address must match real business activity. If only the address is registered without actual operations, the NTS may suspect a 'shell business' and audit or cancel tax benefits. There are real cases at Chuncheon tax office.
VAT for general taxpayers is 10% of sales. Report/pay in January and July. Simplified taxpayers file once a year (January). Income tax is filed in May each year.
Foreign entrepreneurs' tax filing depends on Korean residence and foreign income. If complicated, consult a tax accountant specializing in foreign startups. Wrong filing can lead to penalties.
You can separately report the actual storage/shipping warehouse address (there's a field for it).
If the virtual office operator asks for proof of address use, you must provide it.
During audit, they may ask for real business evidence (order list, contracts, bank statements).
Tip: Choose a tax agent experienced with foreign startups early. They can help from registration to first VAT filing, reducing mistakes.