Send returnCheck DebtHistoryFiling and Payment Card
FAQDocumentsVideo Tutorials
VAT Portal on Digital Services
edit_black_24dp Modify Data
Check StatusCheck Debt

A Reminder of the Upcoming Deadline

„Please, bear in mind that the fourth reporting period for 2024 is IV Quarter, a time period from October 1 to December 31. VAT Return for this quarter shall be filed no later than January 20, 2025 and VAT must be paid no later than January 31, 2025. The obligation shall be considered fulfilled according to the date of reflection of the paid amount in the relevant account of the State Treasury of the Ministry of Finance “.

For detailed information, you can refer to the following:

Who must pay VAT on Digital Services?

This tax obligation is only for foreign taxable persons, who are not established or have no habitual residence in Georgia, nor have a fixed establishment in Georgia, and who provide digital services to be used in the territory of Georgia by natural persons who are not taxpayers of VAT.

Electronically supplied services, which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, in particular, videos, music, games or other analogues, through download, streaming or other technology, including for these purposes, texts, magazines, newspapers and books. Annex№III-033
Those who supply Telecommunication services, relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to glob al information networks. Annex№III-031
Those who supply Broadcasting services, which shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening or viewing, on the basis of a programme schedule. Annex№III-032

How the Filing and Payment will be (as of October 1, 2021)

The obligation to calculate and pay VAT
On transactions carried out after October 1, 2021
Accounting Period

Quarter

  • I Quarter (From January 1 to 31 March)
  • II Quarter (From April 1 to June 30)
  • III Quarter (From July 1 to September 30)
  • IV Quarter (From October 1 to December 31)
Deadline for filing Tax Return
No later than the 20 th day of the month following the accounting period (quarter)
Deadline for VAT Payment
No later than the last day of the month following the accounting period (quarter)
VAT Rate
18%
Payment Currency
  • USD
  • EURO
  • GEL