When purchasing in the open market, the seller's business registration number, not the franchisee, must be written in the book (Value-added tax, global income tax return)

If you purchase from open markets such as Naver Shopping, 11st, and Auction, it will appear on your credit card slip as Naver Financial, etc. Is this customer information?



In the purchase ledger, the business number of the customer must be entered.

Sole proprietors must record purchases in one of the simple ledgers or double ledgers. With this book, input tax can be deducted or expenses can be deducted when filing a value-added tax return or reporting on global income.

The seller's name and business registration number should be recorded in the books.



There may be no seller business number on the open market card slip.

When purchasing goods from open markets such as Naver Shopping, Auction, or 11st Street, there are cases where the card slip contains only Naver or Auction information instead of the seller's information, but no information on the customer who actually bought the product.

It is said that some credit card slips have the business registration number of the merchant and the seller, but there are cases where there is only information about the merchant and no business number of the seller.

The following is a credit card sales slip viewed from the KB Kookmin Card app that made a reservation for Jeju Air flights through Interpark among the Naver Airlines search results. The actual customer is Jeju Air, but only Naver Pay, which is the merchant information, came out.



When purchasing in the open market, you must find the business number of the actual seller and enter it in the book.

You can find the seller's information in the open market payment history. The trade name and business registration number of this seller must be recorded in the book.

In this way, input tax credit and expense treatment can be recognized when filing VAT and global income tax returns.



Find seller business registration number of Naver Shopping

I usually didn't know it, but when I tried to record the book, I found the seller's business registration number in the credit card receipt among the payment details of Naver Pay.

  1. Open the payment history in Naver Pay.
  2. Open the payment details of the item you want to find.
  3. Open [Card Receipt] in Payment Details.
  4. At the bottom of the credit card receipt, there is seller information, where you can find the seller name and business registration number.




A list of card slips with business registration numbers can be obtained from the credit card company separately.

Usually, in January and July when VAT is filed, and in May when global income tax is filed, call the credit card company website or customer center and request a list of slips for individual business owners to receive a list of slips including business registration numbers.

You can usually get it by going to the menu for individual businesses on the credit card company website.





I easy shopThe credit card company slip is automatically retrieved and recorded in the ledger. Purchases made at Naver Shopping are Naver Financial, so the seller information is found and corrected.

When I filed the VAT declaration this time, I had to find the seller information again after finding out which open market and when the purchase was made in the open market, but it was difficult to do it all at once.

I should record it in the books as often as possible, and find and record sellers whenever I buy in the open market.


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