Georgia starts taxing digital service companies from October 1st 2021. Georgian tax code established that a taxable person outside of Georgia who provides digital services in Georgia must now pay VAT. These new rules where originally planned to come into effect on July 1st. but they have now been postponed until October 1, 2021.
This concerns taxable persons who are providing digital services and are not established or have no habitual residence or a fixed establishment in Georgia.
Businesses must pay a VAT rate of 18% no later than the last day of the month following the accounting period. At the same time tax returns must be filed no later than the 20th day of the month following the accounting period (quarter).
Source GlobalVATcompliance
