As part of recent Value Added Tax (VAT) reform in Georgia, effective from 1 July 2021, foreign suppliers of digital services to non-entrepreneurial natural persons (consumers) in the territory of Georgia are required to assess and pay VAT to the state budget of Georgia. There is no minimum revenue threshold.
Digital services are treated as rendered in the territory of Georgia if any one of the following criteria is met:
- The bank account used by recipient is with a financial institution located in Georgia
- The recipient is physically located in Georgia
- The IP address of the device used by recipient is in Georgia
- The telephone code used by the recipient belongs to Georgia
Source EY
