Georgia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
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 2023
- 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.
- 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.
Georgia Tax Sources & Citations
- EN: Georgia Value Added Tax
- RU: НДС
- CN: 增值税
- Georgia Ministry of Finance (1)
- Ernst & Young global VAT tax study, Georgia (updated 2023)
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