Georgia VAT / V.A.T in Georgia
The standard V.A.T. rate in Georgia in 2023 is 18%.There are certain exempt transaction.
The fiscal period for V.A.T is the calendar month returns are filed monthly.
The V.A.T return has to be filed by the 15th of the month following the reporting period.
V.A.T registration is compulsory when the annual turnover for the previous year was above GEL 100,000.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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