Value-added tax (VAT) VAT in Georgia: The standard VAT rate is 18% and applies to…
VAT Registration in Georgia
VAT Registration in Georgia – VAT in Georgia: The standard VAT rate is 18% and applies to the sale of all goods and services supplied in Georgia carried out as an economic activity. Goods are considered to be supplied in Georgia if they are transferred in or their shipment originates in Georgia. Services generally are considered to be supplied in Georgia if they are performed in Georgia. However, special rules apply for services relating to immovable property and certain services provided to non-residents.
The export and re-export of goods is exempt from VAT with the right to credit input tax (formerly referred to as zero-rated). VAT-exempt supplies include financial services, goods and services required for oil and gas operations, and medical services. Get In Touch