Georgia

Georgia VAT

VAT in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026 under Section VI of the Tax Code of Georgia. Covers who is a taxable person, compulsory registration within 2 business days of passing GEL 100,000 of taxable supplies in any 12 months, voluntary registration, the single 18% rate, exemptions with and without the right of deduction (exports, international transport, tour operators, financial services, land, medical and education), place of supply of services, reverse charge on services from non-residents, non-resident suppliers of services to consumers, input VAT deduction, the blocked items, proportional deduction, tax invoices, refunds, the monthly return and payment by the 15th, import VAT and the penalties (5% for trading unregistered, 100% and 200% invoice fines, late filing, 0.05% a day).