Value added tax (VAT) is one of Georgia’s national taxes. This guide explains, from the Tax Code, the VAT rate, when a business must register, how voluntary registration works and when returns are due. For a short guide to the registration step itself, read VAT registration in Georgia.
The VAT rate
The VAT rate is 18% of the amount of taxable turnover or taxable import (Article 169). The same 18% applies to a transaction subject to reverse charge, for example services supplied by a non-resident without VAT registration in Georgia.
Who must register?
A person engaged in economic activity whose aggregate VAT-taxable transactions in any continuous 12 calendar months exceed GEL 100,000 must register (Article 157). Two points matter:
- You must apply to the tax authority within two business days from the day the total passes GEL 100,000.
- You are regarded as a VAT payer from the transaction that takes the total above GEL 100,000, including that transaction.
The 12 months are a rolling period, not the calendar year. A person who supplies goods only inside a Special Trade Zone is not liable to register under this rule. Producers and importers of excisable goods have their own registration rules.
Voluntary registration
Any person may register as a VAT payer voluntarily, even below the threshold. The person is a VAT payer from the day of filing the application (Article 158).
Filing and paying
- The VAT reporting period is a calendar month (Article 172).
- A registered payer files the return and pays the VAT not later than the 15th day of the month following the reporting period (Article 171).
- VAT on imported goods is paid under the import-payment procedure. For goods under customs codes 8401 to 9033 on the Government’s list, payment is due not later than 45 days after release.
Revoking the registration
Grounds include liquidation of the enterprise, the death of a natural person, or the taxpayer’s written application (Article 159). Ask us before deregistering, because the conditions depend on your turnover.
Practical tips
- Track the rolling 12-month turnover monthly so you never miss the two-day deadline.
- Keep tax invoices for every purchase; input VAT deduction depends on them.
- Small business status does not by itself switch VAT off; see small business status in Georgia.
MITC keeps your books, files your returns and checks which regime fits you. Contact us for a consultation.
Source: Tax Code of Georgia, consolidated version of 28 October 2026 (matsne.gov.ge), Articles 156 to 159, 169, 171 and 172. Last verified: 7 November 2026. Rates and rules can change; confirm them with MITC or the Revenue Service before acting.
