Since July 1, 2021, foreign businesses providing digital services to consumers based in Georgia have VAT registration obligations and to collect and remit VAT to the Revenue Service of Georgia.
Georgia officially harmonized its VAT system with the European Union (EU) on January 1, 2021. Businesses supplying B2C digital services to customers in Georgia have to register for VAT since July 1, 2021. These digital businesses now need to collect and remit VAT on their sales to the Revenue Service of Georgia. The current standard rate of VAT in Georgia is 18%.
Source Taxamo
Latest Posts in "Georgia"
- Georgia Clarifies VAT Rules for Self-Constructed Business Buildings Under Specific Conditions
- MoF: Self-Constructed Business Buildings Subject to VAT Under Specific Conditions
- Taxation of Self-Constructed Buildings Under Georgian Law
- VAT Exemption Announced for School Transport and Meal Services by Ministry of Finance
- Georgia Announces Q2 2025 VAT Deadlines for Nonresident Digital Service Providers
