- The VAT return for digital services for the II Quarter of 2026 (April 1
- June 30) must be filed by July 20, 2026, and payment must be made by July 31, 2026.
- The VAT obligation applies only to foreign taxable persons providing digital services to non-VAT-registered individuals in Georgia.
- Digital services include electronically supplied services, telecommunication services, and broadcasting services.
- The VAT rate is 18%, and payments can be made in USD, EURO, or GEL.
- The accounting period is quarterly, and the deadlines for filing and payment are the 20th and last day of the month following each quarter, respectively.
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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