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
