현금영수증 (cash receipt) issuance helper
Korea has a tax receipt system called 현금영수증 that allows cash-paying customers to request a paper or SMS receipt. For Korean residents, this is how they claim back income tax. For tourists, the picture is different — and slightly counterintuitive. Tourists are usually exempt (영세율, 0% VAT) for most purchases, but small businesses often incorrectly charge 10% VAT and never file. Asking for a cash receipt at the convenience store kiosk forces the merchant to record the transaction. This tool helps you know when to ask, what to ask for, and what to do if you've been overcharged.
What should you actually pay?
What this solves
Most visitors to Korea don't know the difference between 10% VAT and 영세율 (small business exemption). Even fewer know they can request a receipt at the convenience store kiosk (CU, GS25, 7-Eleven) using their passport. This tool shows: what you should pay, whether the merchant overcharged you 10%, and how to ask for a receipt in Korean.
Receipt kiosk at CU/GS25
CU, GS25 and 7-Eleven all have a 현금영수증 발행 kiosk near the entrance. Insert receipt: (a) phone number (b) 현금영수증 card (c) business number (사업자등록번호). For tourists, the kiosk can also accept a phone number from your home country with country code — the receipt is sent by NTS.
10% VAT vs 영세율 (0%)
Businesses with annual revenue under ₩48 million can opt into 간이과세 (simplified) — their prices exclude 10% VAT. Above that, they must add VAT. The exemption doesn't apply to 영세율; 영세율 means "no tax" (used for export, foreign residents, certain services).
Why tourists skip this
Tourists have no Korean tax liability to claim against. The cash receipt is useful only as a proof-of-purchase for VAT-refund claims on goods (separate system). For meals, services and small purchases, skip it.
Charged incorrectly?
If a small shop charges you 10% VAT but the displayed price was the same, they may be illegally pocketing it. Report to 국세청 (NTS) 126 hotline. For routine overcharges <₩5,000, it's rarely worth the hassle; for larger purchases, escalate.
How to read the result
- Expected price = what you should pay, based on business type.
- VAT component = the 10% that's already inside the displayed price for general businesses.
- Refund potential = 0 for non-VAT-refund purchases; see VAT refund tool for eligible items.
- Receipt recommendation = ask or skip.
Limitations
- The kiosk can reject foreign phone numbers in some stores; try with passport or skip.
- Many small restaurants ignore the basic charge sheet; don't expect change.
- The 영세율 vs 일반과세 split is sometimes miscategorized at the till.
- Refunds for tourists only apply to VAT-refund goods (cosmetics, electronics), not all purchases.
FAQ
How do I ask in Korean?
"현금영수증 발행해주세요" (hyeongeum-yeong-su-jeung balhaeng-hae-juseyo) — "please issue a cash receipt." Most cashiers understand.
What's the difference between 현금영수증 and a credit card slip?
현금영수증 is for cash payments. Card payments are auto-issued and not the same as a 현금영수증.
Can I use this to claim tax refund in my home country?
No. Korean 현금영수증 is a domestic-only document. For tax refund to your home country, the merchant needs to issue a separate VAT-refund form.
What if I lost the receipt?
You can request the NTS to re-send SMS to your phone number if you used one. Paper receipts can't be reissued.