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Georgia USA

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VAT Exemption Introduced for Investment Gold Supply and Import Effective January 1, 2026

  • Law No. 1061-IVМС-XIМП introduces tax changes effective January 1, 2026.
  • Supplies and imports of investment gold are exempt from value added tax (VAT).
  • Investment gold includes gold bars of at least 995/1,000 fineness and coins of at least 900/1,000 fineness issued after 1800 for legal tender use.

Source: kpmg.com

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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