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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.
What are digital services?
Digital Service are telecommunication services in accordance with Annex №III-031, radio or television broadcasting services in accordance with Annex №III-032 and electronically supplied services in accordance with Annex №III-033.