🇬🇪 Tax Code Title VII • 18% Standard VAT • ₾ 100k Registration Threshold

Georgia VAT & Tax Invoice Calculator

Compute 18% VAT additions, extract embedded VAT from gross receipts, assess foreign B2B reverse charge liability, and monitor the 100,000 GEL trailing registration limit.

Quick Presets:

Transaction tax operation

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Invoice line item value

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Mandatory registration limit: ₾ 100,000

Total Value Added Tax (VAT)
₾ 0.00
≈ $0 USD • Effective Rate: 18.00%
Gross Total: ₾ 0.00
Net Taxable Base: ₾ 0.00
Turnover Under ₾ 100k Limit
Statutory VAT Rate 18.0%
Pre-Tax Net Base ₾ 0.00
Calculated VAT Amount ₾ 0.00
Remaining to ₾ 100k Cap ₾ 25,000.00

Georgian VAT Regimes & Application Matrix

Supply Classification VAT Rate Input Tax Credit Legal Basis e-Invoice Mandate
Domestic Supply of Goods & Services 18.0% Standard Deductible Tax Code Art. 160 & 169 Mandatory via RS.ge
Cross-Border Export of Goods & Services 0.0% (Zero-Rated) Full Refund Eligible Tax Code Art. 168 Export Customs / Contract
Import of Foreign Digital & B2B Services 18.0% Reverse Charge Simultaneous Credit Tax Code Art. 176 Self-assessed in return
Financial & Insurance Services Exempt (0%) No Input Credit Tax Code Art. 170 Exempted supply

VAT Administration & RS.ge Compliance

Value Added Tax in Georgia is governed by Title VII (Articles 156 through 177) of the Tax Code of Georgia, heavily harmonized with European Union VAT Directives. The standard rate is 18.0%, applicable to all domestic transactions and commercial importations.

The 100,000 GEL Rolling Threshold

Unlike jurisdictions operating on fixed calendar years, Georgia enforces a rolling 12-month window. As soon business's cumulative domestic taxable sales cross 100,000 GEL within any consecutive 12 months, the taxpayer must register VAT payer within 2 business days. Failure to do so incurs strict retrospective assessments and fines under Article 282.

Frequently Asked Questions

What is the standard Value Added Tax (VAT) rate in Georgia?

Under Article 169 of the Tax Code of Georgia, the standard Value Added Tax (VAT / დღგ) rate is a flat 18.0% applied to taxable domestic transactions and customs imports.

When does VAT registration become legally mandatory in Georgia?

Under Article 157, registration VAT taxpayer becomes mandatory total turnover of taxable transactions exceeds 100,000 GEL in any continuous 12-month period. The entity must apply for registration within two working days of crossing the threshold.

How does Reverse Charge VAT work for foreign digital services?

Under Article 176, when a Georgian taxable entity imports digital, marketing, or professional services from a non-resident foreign entity, reverse charge VAT at 18% applies. For VAT-registered businesses, this is reported output tax and input credit simultaneously, resulting in a cash-neutral tax event.

Are exported services subject to Georgian VAT?

No. Under Article 168, international exports of goods and qualifying cross-border B2B digital/consulting services provided to foreign clients outside Georgia are zero-rated (0% VAT), entitling the exporter to claim refunds for accumulated input VAT.

What is the monthly VAT filing deadline in Georgia?

Monthly electronic VAT returns (form RS.ge) and any net VAT liabilities must be submitted and paid no later than the 15th calendar day of the month following the taxable period.

MS

Engr. Muhammad Shahzad

Verified Compliance Author

Principal Civil & Systems Software Engineer specializing in European and Caucasian indirect taxation, reverse charge reconciliation, and RS.ge electronic VAT accounting systems.

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📊 Revenue Service of Georgia (RS.ge) & Pension Agency Matrix

Statutory Component / Legal Deduction Item Calculated Amount (GEL)
Primary Net / Statutory Payable Amount 0.00 ₾
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Caucasus Fiscal Integration & Revenue Service of Georgia Architect

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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