- The first VAT reporting period for 2026 is from January 1 to March 31.
- VAT Return must be filed by April 20, 2026, and VAT paid by April 30, 2026.
- The obligation is fulfilled when the payment is reflected in the State Treasury account.
- This requirement applies only to foreign taxable persons providing digital services in Georgia to non-VAT taxpayer individuals.
Source: nr.rs.ge
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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