2026 VAT Payment Deadline Extended to December 28: Do Businesses Affected by Heavy Rainfall or Homeplus Need to Apply?
The October 2026 value-added tax (VAT) payment deadline has been extended to December 28 (Monday) for certain affected businesses. Businesses designated by the National Tax Service (NTS) for an automatic extension can receive the benefit without submitting a separate application. However, businesses should not assume that the extension applies automatically simply because they operate in the same area or have conducted transactions with Homeplus.
The most important step is to verify whether your business registration number is actually included among those eligible for tax relief.
In its 2026-10-05 announcement, the NTS outlined payment deadline extensions for businesses located in areas affected by heavy rainfall and businesses affected by Homeplus-related difficulties.
However, the original payment deadlines differ between taxpayers required to file preliminary VAT returns and those subject to preliminary VAT payment notices. The extension also does not necessarily apply to the filing deadline.
As of 2026-10-15, here is what you need to know about eligibility, verification procedures, and important precautions.
1. Who Qualifies for the VAT Payment Deadline Extension to December 28?
This support measure is not a blanket extension for all sole proprietors.
The businesses eligible for the automatic extension announced by the NTS fall into two main categories: businesses located in areas affected by heavy rainfall and businesses affected by Homeplus-related difficulties.
| Category | Eligible for Automatic Extension |
|---|---|
| Heavy rainfall damage | Businesses located in Andong, Uiseong, Geoje, Tongyeong, and Yeonggwang |
| Homeplus-related difficulties | Tenant businesses, suppliers, and partner businesses identified by the NTS |
| Corporate taxpayers | Small and medium-sized enterprises meeting the above conditions |
The areas affected by heavy rainfall specifically include the following 5 cities and counties.
Andong City and Uiseong County, North Gyeongsang Province
Geoje City and Tongyeong City, South Gyeongsang Province
Yeonggwang County, South Jeolla Province
According to the NTS announcement, approximately 3 6 business operators in areas affected by heavy rainfall and approximately 1 business operators associated with Homeplus were identified as eligible for support.
There is an important distinction to keep in mind.
Having previously conducted business with Homeplus does not mean that every such business automatically qualifies for the extension.
The NTS selects eligible businesses based on information collected from Homeplus and its own records, among other sources. Individual verification is therefore necessary.
2. What Changes to December 28 from October 26 and November 2?
This measure is an extension of the VAT payment deadline. It must be distinguished from an extension of the tax return filing deadline.
The schedule announced by the NTS is as follows.
| Category | Original Deadline | Extended Deadline |
|---|---|---|
| Payment for preliminary VAT returns | October 26 | December 28 |
| Payment under preliminary VAT notices | November 2 | December 28 |
| Submission of preliminary VAT returns | October 26 | No separate extension announced |
For example, if a corporate taxpayer required to file a preliminary VAT return qualifies for the automatic extension, the business must still submit its return by October 26 but may pay the tax by December 28.
By contrast, individual general VAT taxpayers subject to preliminary payment notices are generally not required to file separate preliminary returns. If they are confirmed as eligible for the extension, the payment deadline for the notified tax amount changes to December 28.
Failing to recognize this distinction could lead businesses to mistakenly delay filing their returns because the payment deadline has been extended.
3. How to Check Automatic Extension Eligibility Through Hometax
The NTS announced that it would begin sending mobile notifications to businesses eligible for the automatic extension from 2026-10-06. It also explained that businesses could check their tax relief eligibility through Hometax.
The verification procedure is as follows.
1. Visit National Tax Service Hometax
2. Log in using your business account
3. Select the `Tax Filing` menu
4. Go to `VAT Filing`
5. Select `View Filing Assistance Materials`
6. Check your tax relief eligibility under `Integrated Filing Data Inquiry`
The names and arrangement of Hometax menus may vary depending on the device or service environment.
If you have not received a mobile notification, do not immediately assume that you have been excluded. It is advisable to check your eligibility through Hometax.
If the inquiry results are unclear or your registered business information differs from your actual circumstances, you can contact your local tax office or the National Tax Consultation Center at 126.
Businesses operating multiple locations or those that have changed their registered business address should pay particular attention to which business location has been classified as eligible for support.
4. Can You Apply for a Payment Deadline Extension Even If You Are Not Eligible for the Automatic Extension?
In some cases, yes.
Even if your business is not included in the automatic extension list, you may apply separately for a payment deadline extension if you meet legally recognized grounds, such as disaster-related damage or business difficulties.
However, submitting an application does not guarantee approval.
The differences between automatic extensions and individually requested extensions are as follows.
| Category | Automatic Extension | Individual Extension Application |
|---|---|---|
| How it applies | NTS selects eligible businesses | Taxpayer submits an application |
| Separate application | Generally not required | Required |
| Deadline | December 28 under this support measure | Depends on the approved extension |
| What to verify | Whether the business is included among eligible taxpayers | Grounds for the extension and approval status |
If you are considering an individual application, it may help to prepare supporting documents demonstrating actual business difficulties, such as records of declining sales, evidence of disaster-related damage, or outstanding receivables from business partners.
However, the required documentation varies depending on the reason for the application.
You can use the payment deadline extension application service on Hometax or contact your local tax office to confirm the application procedure and required documents.
If Approval Has Not Been Confirmed, It Is Safest to Prepare According to the Original Payment Deadline.
5. Does an Extended Payment Deadline Also Reduce Taxes or Penalties?
A payment deadline extension does not reduce the amount of VAT owed.
For example, suppose a business has a preliminary VAT payment notice of KRW 2,000,000 and is confirmed as eligible for the automatic extension.
Original tax amount payable: KRW 2,000,000
Tax amount payable after the automatic extension: KRW 2,000,000
What changes: The payment deadline
The tax does not decrease from KRW 2,000,000 to KRW 1,000,000. Instead, the business receives additional time to make the payment.
However, paying within the approved extended deadline is not treated as an ordinary late payment during the extension period.
Conversely, if the business fails to pay by the extended deadline, issues such as late-payment penalties may arise afterward.
Furthermore, if a business required to file a preliminary VAT return fails to submit that return, extending the payment deadline alone does not eliminate penalties or other consequences related to the filing obligation.
It is therefore essential to distinguish between a reduction in tax liability and a postponement of the payment schedule.
6. Three Things to Check Before Waiting Until December 28 to Pay
Businesses eligible for the automatic extension should verify the following three points.
First, Verify Eligibility Using Your Business Registration Number.
Do not rely solely on your business location or trading relationships. Check your tax relief eligibility through Hometax.
Second, Determine Whether You Must File a Preliminary Return or Are Subject to a Preliminary Payment Notice.
If you are required to file a preliminary return, verify whether you must still submit it by October 26 even though the payment deadline has been extended.
Third, Confirm That Your Actual Payment Deadline Has Been Updated to December 28.
Check the applicable deadline through your Hometax payment notice records or guidance from the tax office. It is also advisable to retain copies of notifications and inquiry results.
Although this support measure does not reduce the tax itself, it gives affected businesses additional time to manage their finances.
For businesses facing cash flow difficulties, even a change in the payment date can make a meaningful difference to financial planning.
7. Frequently Asked Questions
Q. If My Business Is in Andong, Can I Automatically Wait Until December 28 to Pay?
The NTS has indeed announced Andong City as an area eligible for the automatic extension. However, it is safest to verify whether the measure applies to your individual business through Hometax or your local tax office.
Q. I Supply Products to Homeplus but Have Not Received a Notification.
Not receiving a notification does not necessarily mean that your business has been excluded from support. Check your eligibility through Hometax, and if no relevant information appears, contact your local tax office.
Q. If the Deadline Is Extended to December 28, Will Next Year's January Final VAT Filing Deadline Also Be Extended?
No. This announcement concerns the payment deadlines for October 2026 preliminary VAT returns and preliminary payment notices.
It does not mean that the January 2027 final VAT filing schedule is automatically extended.
Q. I Have Already Paid My Preliminary VAT Notice. Will I Receive a Refund If I Qualify for the Extension?
Qualifying for a payment deadline extension does not automatically entitle you to a refund of taxes already paid.
Refund eligibility must be determined based on the actual tax filing results or other applicable grounds for a refund.
8. What to Check First About October 2026 VAT
The most important aspect of the October 2026 VAT payment deadline extension is not simply the date December 28.
The key is to determine whether your business qualifies for the automatic extension and whether the extension applies to the filing obligation, the payment obligation, or both.
If your business is located in an area affected by heavy rainfall or has been affected by Homeplus-related difficulties, start by checking your tax relief eligibility through Hometax.
Even if your business is not included among eligible taxpayers, you may still consider applying individually for a payment deadline extension if you are experiencing genuine business difficulties.
Tax payment schedules are directly connected to business financial planning, so it is important to make decisions based on the final determination communicated by the NTS.
Information current as of 2026-10-15, Korea Standard Time. For actual payment deadline applicability, the NTS notification and processing results for each individual business take precedence.