Georgia VAT

Section 1 — Quick reference

Quick reference table

Field	Value
Country	Georgia
Tax name	VAT (ghirebuleba damatebiti gadasakhadi)
Standard rate	18%
Reduced rates	None (single standard rate)
Zero rate	0% (exports, international transport, FIZ supplies, diplomatic)
Return form	Monthly VAT declaration (electronic via rs.ge)
Filing portal	https://rs.ge
Authority	Revenue Service (RS), Ministry of Finance
Currency	GEL (Georgian Lari) only
Filing frequency	Monthly
Deadline	15th of the month following the reporting month
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key VAT return sections

Section	Meaning
Part 1	Taxpayer information (TIN, name, period)
Part 2	Taxable supplies at 18% — base
Part 3	Zero-rated supplies (exports)
Part 4	Exempt supplies
Part 5	Total supplies
Part 6	Output VAT (18% of taxable)
Part 7	Reverse charge VAT (imported services)
Part 8	Total output VAT
Part 9	Input VAT on domestic purchases
Part 10	Input VAT on imports (customs)
Part 11	Input VAT on reverse charge (creditable)
Part 12	Total input VAT credit
Part 13	Net VAT payable
Part 14	Credit brought forward
Part 15	Net payable or credit

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	18%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Georgia
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge (Part 7/11)
Unknown blocked-input status	Blocked

Red flag thresholds

Threshold	Value
HIGH single-transaction size	GEL 15,000
HIGH tax-delta on a single default	GEL 1,000
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net VAT position	GEL 25,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month. Acceptable from: TBC Bank, Bank of Georgia, Liberty Bank, Basis Bank, Credo Bank, ProCredit Bank Georgia, or any other.

Recommended — invoices (especially e-invoices from rs.ge), client TIN (9 or 11 digits).

Ideal — complete e-invoice register from rs.ge, prior period declaration.

Refusal catalogue

• R-GE-1 — Small Business Status — "Small Business Status entities do not file VAT returns. Out of scope." (Trigger: client on SBS (1% turnover tax, below GEL 500,000))
• R-GE-2 — Micro Business — "Micro businesses are exempt from VAT. Out of scope." (Trigger: client is micro business (below GEL 30,000, exempt))
• R-GE-3 — Fixed Tax — "Fixed tax entities have separate obligations. Out of scope." (Trigger: client on fixed tax regime)
• R-GE-4 — Virtual Zone IT company — "Virtual Zone IT companies have special tax treatment. Please use a qualified Georgian practitioner for confirmation of scope." (Trigger: registered Virtual Zone IT entity)
• R-GE-5 — Free Industrial Zone (FIZ) — "FIZ entities have special VAT rules. Out of scope." (Trigger: FIZ entity)
• R-GE-6 — Partial exemption — "Input VAT apportionment required. Use a qualified practitioner." (Trigger: mixed taxable and exempt)
• R-GE-7 — Income tax — "This skill handles VAT only." (Trigger: user asks about income/profit tax)

Section 3 — Supplier pattern library

3.1 Georgian banks (fees exempt — exclude)

Georgian banks pattern table

Pattern	Treatment	Notes
TBC BANK, TBC	EXCLUDE	Financial service, exempt
BANK OF GEORGIA, BOG	EXCLUDE	Same
LIBERTY BANK, BASIS BANK, CREDO BANK	EXCLUDE	Same
PROCREDIT GEORGIA, TERABANK	EXCLUDE	Same
PROTSENTI, INTEREST	EXCLUDE	Interest, out of scope
SESXI, LOAN	EXCLUDE	Loan principal

3.2 Government and statutory bodies (exclude)

Government bodies pattern table

Pattern	Treatment	Notes
REVENUE SERVICE, RS.GE	EXCLUDE	Tax payment
SABAZHOEBI, CUSTOMS	EXCLUDE	Duty (import VAT separate)
SAPENSIA, PENSION AGENCY	EXCLUDE	Pension contribution
IUSTITSII, JUSTICE HOUSE	EXCLUDE	Government fee

3.3 Utilities

Utilities pattern table

Pattern	Treatment	Box	Notes
TELASI, GWP, ENERGO-PRO	Domestic 18%	Part 9	Electricity/water
SOCAR GEORGIA, GAZPROM GE	Domestic 18%	Part 9	Gas
MAGTICOM, BEELINE GE, GEOCELL	Domestic 18%	Part 9	Telecoms
SILKNET	Domestic 18%	Part 9	Internet/TV

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
ALDAGI, IC GROUP, TBC INSURANCE	EXCLUDE	Exempt
DAZGHVEVA, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment (blocked)

Food and entertainment pattern table

Pattern	Treatment	Notes
CARREFOUR GE, GOODWILL, NIKORA, FRESCO	Default BLOCK	Personal provisioning
RESTORAN, RESTORANI, KAFE, BAR	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

SaaS pattern table

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	Part 7/11	Reverse charge at 18%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	Part 7/11	Same

3.7 Professional services

Professional services pattern table

Pattern	Treatment	Box	Notes
NOTARIUSI, NOTARY	Domestic 18%	Part 9	If business purpose
AUDITORI, BUKHGALTER	Domestic 18%	Part 9	Deductible
ADVOKATI, LAWYER	Domestic 18%	Part 9	If business matter

3.8 Payroll and exclusions

Payroll and exclusions pattern table

Pattern	Treatment	Notes
KHELFASI, SALARY	EXCLUDE	Wages
DIVIDENDI	EXCLUDE	Out of scope
SHIDA, INTERNAL, OWN TRANSFER	EXCLUDE	Internal
ATM, NAGHDI	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; GEL 43.20

Reasoning: US entity. Reverse charge at 18%. Part 7 (output VAT), Part 11 (input credit). Net zero.

Example 1 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-43.20	-43.20	7.78	18%	Part 11	Part 7	N

Example 2 — Domestic purchase

Input line: 10.04.2026 ; MAGTICOM ; DEBIT ; Internet April ; -45.00 ; GEL

Example 2 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
10.04.2026	MAGTICOM	-45.00	-38.14	-6.86	18%	Part 9	N

Example 3 — Entertainment blocked

Input line: 15.04.2026 ; RESTORAN SHEMOIKHEDE ; DEBIT ; Business dinner ; -250.00 ; GEL

Example 3 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTORAN SHEMOIKHEDE	-250.00	-250.00	0	—	—	Y	"Entertainment: blocked"

Example 4 — Export of IT services (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +8,100.00 ; GEL

Example 4 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+8,100	+8,100	0	0%	Part 3	Y	"Verify export docs"

Example 5 — Motor vehicle blocked

Input line: 28.04.2026 ; TEGETA MOTORS ; DEBIT ; Car lease ; -1,200.00 ; GEL

Example 5 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
28.04.2026	TEGETA MOTORS	-1,200.00	-1,200.00	0	—	—	Y	"Vehicle: blocked"

Example 6 — Import of goods

Input line: 25.04.2026 ; CUSTOMS ; DEBIT ; Import VAT ; -5,400.00 ; GEL

Example 6 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
25.04.2026	CUSTOMS	-5,400	-4,576	-824	18%	Part 10	N

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 18% (Tax Code Article 164)

• Standard rate — 18% (Single rate. Sales to Part 2/6. Purchases to Part 9.) (Tax Code of Georgia, Article 166)

5.2 Zero rate

• Zero rate applicability — Exports, international transport, FIZ supplies, diplomatic. Part 3.

5.3 Exempt supplies (Article 168)

• Exempt supplies — Financial, insurance, medical, educational, residential rental, public transport, postal, cultural, agricultural land, government. (Tax Code of Georgia, Articles 170–171)

5.4 Reverse charge — non-resident services (Article 161)

• Reverse charge treatment — Self-assess at 18%. Part 7 (output), Part 11 (input credit). Net zero. (Tax Code of Georgia, Article 160)

5.5 Import VAT

• Import VAT rule — At customs. Base = customs value + duties + excise. 18%. Part 10.
• Import VAT base formula — Base = customs value + duties + excise

5.6 Blocked input VAT (Article 177)

• Blocked input VAT categories — Motor vehicles for personal use, entertainment/representation, personal consumption, no valid invoice, from non-VAT-registered supplier, for exempt supplies, fuel for non-commercial vehicles, gifts/donations. (Tax Code of Georgia, Article 178)

5.7 Electronic invoicing

• Electronic invoicing requirement — All VAT-registered taxpayers issue invoices via rs.ge. Input credit validated against system.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%. Question: "Car or commercial?"

• Fuel/vehicles default — Default: 0%. Question: "Car or commercial?"

6.2 Entertainment — Default: block.

• Entertainment default — Default: block. (Tax Code of Georgia, Article 178)

6.3 SaaS entities — Default: reverse charge. Question: "Check invoice."

• SaaS entities default — Default: reverse charge. Question: "Check invoice." (Tax Code of Georgia, Article 160)

6.4 Virtual Zone IT — Default: R-GE-4 fires if suspected.

• Virtual Zone IT default — Default: R-GE-4 fires if suspected.

6.5 Owner transfers — Default: exclude.

• Owner transfers default — Default: exclude.

6.6 Foreign incoming — Default: zero-rated. Question: "Export docs?"

• Foreign incoming default — Default: zero-rated. Question: "Export docs?"

6.7 Large purchases — Question: "Capital asset?"

• Large purchases question — Question: "Capital asset?"

6.8 Mixed-use phone — Default: 0%.

• Mixed-use phone default — Default: 0%.

6.9 Cash withdrawals — Default: exclude.

• Cash withdrawals default — Default: exclude.

6.10 Wine industry — Default: 18% domestic, 0% export. Question: "Confirm excise obligations."

• Wine industry default — Default: 18% domestic, 0% export. Question: "Confirm excise obligations."

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Georgia-specific box codes.

Section 8 — Georgian bank statement reading guide

CSV conventions. TBC Bank and Bank of Georgia export in CSV with semicolons or commas. DD.MM.YYYY or ISO dates depending on setting.

Georgian terms. Khelfasi (salary), protsenti (interest), sesxi (loan), naghdi (cash), shida (internal), sabazhoebi (customs), dazghveva (insurance).

Internal transfers. Between client's TBC, BOG, Liberty accounts. Exclude.

Foreign currency. Convert to GEL at National Bank of Georgia rate.

Wine exports. Georgia is a major wine exporter. Wine export receipts are zero-rated. Excise is separate.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "Sole trader or company (LLC/JSC)?"

• Entity type fallback — Fallback: "Sole trader or company (LLC/JSC)?"

9.2 VAT registration — Fallback: "Standard VAT, Small Business, Micro, or Fixed Tax?"

• VAT registration fallback — Fallback: "Standard VAT, Small Business, Micro, or Fixed Tax?"

9.3 TIN — Fallback: "What is your TIN?"

• TIN fallback — Fallback: "What is your TIN?"

9.4 Period — Inference: statement dates.

• Period inference — Inference: statement dates.

9.5 Industry — Inference: wine, IT, tourism from counterparties. Fallback: "What does the business do?"

• Industry inference/fallback — Inference: wine, IT, tourism from counterparties. Fallback: "What does the business do?"

9.6 Virtual Zone — Fallback: "Are you a Virtual Zone IT company?"

• Virtual Zone fallback — Fallback: "Are you a Virtual Zone IT company?"

9.7 Credit B/F — Always ask.

• Credit B/F — Always ask.

9.8 Cross-border — Fallback: "Customers outside Georgia?"

• Cross-border fallback — Fallback: "Customers outside Georgia?"

Section 10 — Reference material

Sources

1. Tax Code of Georgia — Articles 156–181
2. Revenue Service — https://rs.ge
3. National Bank of Georgia rates — https://www.nbg.gov.ge

Known gaps

1. Virtual Zone IT regime not covered in detail. 2. FIZ rules not covered. 3. Wine excise not covered.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.

End of Georgia VAT Skill v2.0

Disclaimer

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