VAT Registration in Georgia
Navigate Georgia's VAT system with expert guidance
Understanding VAT in Georgia
Value Added Tax (VAT) in Georgia is charged at 18% on most goods and services. Businesses must register for VAT when their taxable turnover exceeds 100,000 GEL in any consecutive 12-month period.
Key VAT Facts
Standard Rate: 18%
Registration Threshold: 100,000 GEL annual turnover
Filing Frequency: Monthly
Export Rate: 0% (with documentation)
When to Register for VAT
Mandatory Registration
- Turnover exceeds 100,000 GEL
- Importing goods into Georgia
- Certain regulated activities
Voluntary Registration
- Below threshold but want input VAT recovery
- Exporting goods/services
- B2B credibility purposes
Our VAT Services
- VAT registration with Revenue Service
- Monthly VAT return preparation and filing
- Input VAT recovery optimization
- VAT refund applications
- Reverse charge mechanism guidance
- Import/export VAT handling
- VAT audit support
VAT Return Process
1
Collect Documents
Gather all sales and purchase invoices for the month.
2
Calculate VAT
Output VAT on sales minus input VAT on purchases.
3
File Return
Submit to Revenue Service by the 15th of following month.
4
Pay/Refund
Pay VAT due or apply for refund if in credit position.