GE Value-added tax (VAT) Rates Georgia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
18% 0.54% Lari (GEL)

Georgia's general VAT rate is 18%, with other rates including 0.54% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.mof.ge) in Tbilisi.

Georgia's consumption tax is called the Value-added tax (VAT), locally known as damatebuli ghirebulebis gadasakhadi, which was introduced in December 1993.


Georgia VAT rates for 2017

Standard
18%
Reduced
0.54%
Other
Exempt with the right to reclaim input tax; and exempt without the right to reclaim input tax

Georgia VAT number format

Businesses in Georgia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Not applicable.

VAT return period

Monthly

Registration thresholds:

Businesses established in Georgia
Taxable turnover of GEL100,000 in the preceding 12 months
Businesses established elsewhere
Reverse-charge rule applies

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Georgia are not required to collect taxes from the consumer.


Georgia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Georgia VAT refund program, more info can be obtained from the Ministry of Finance.


GE Value-added tax (VAT) Rates Georgia Tax Sources & Citations

  • EN: Georgia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Georgia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Georgia tax information on this page is incorrect or out of date.
Citations:
  1. Georgia Ministry of Finance (http://www.mof.ge)
  2. Ernst & Young global VAT tax study, Georgia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ge-georgia