„Please, bear in mind that the third reporting period for 2024 is III Quarter, a time period from July 1 to September 30. VAT Return for this quarter shall be filed no later than October 20, 2024 and VAT must be paid no later than October 31, 2024. 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:
Everything you need to know about VAT on Digital Services
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.
Quarter