Georgia
Vat Registration Thresholds No threshold; mandatory registration for businesses with annual turnover exceeding GEL 100,000 (approx. €30,000).
Vat Rates Standard rate of 18%, with exemptions for certain goods and services (e.g., exports, education).
Vat Registration Process Businesses must apply to the Revenue Service of Georgia. Online registration available for non-resident businesses.
Taxable Transactions Goods, services, and digital products both domestically and internationally.
Registration Exceptions Small businesses below the threshold may be exempt, but voluntary registration is allowed.
Vat Filing Frequency VAT returns must be filed quarterly for most businesses, monthly for larger ones.
Intra Community Transactions Georgia applies VAT to cross-border sales, including with EU member states.
Exemption Schemes Exemptions are available for exports and specific services, including small business exemptions.