INTERACTION IS SIMPLE
The Legal Entity of Public Law under the Ministry of Finance of Georgia - the Revenue Service (hereinafter - the Revenue Service) in accordance with the legislation of Georgia, commences the selection process to choose the person providing service of mandatory marking in material and immaterial form in Georgia.
Revenue Service of the Ministry of Finance of Georgia would you like to inform you, that in accordance with the tax legislation of Georgia, if you are not established or have no habitual residence in Georgia or/and you do not have a fixed establishment in Georgia, the obligation to calculate and pay VAT in the budget of Georgia, arises from October 1, 2021 instead of July 1, 2021.
On July 16 of the current year, with the amendment to the Order N996 “On Tax Administration” of the Minister of Finance of Georgia of December 31, 2010, a new chapter “Place of taxable transaction in certain cases” was added to the instruction, which envisages the definition of such cases when the place of rendering the service is determined in a manner different from Part 3 of Article 1621 and Parts 12-14 of the Tax Code of Georgia.
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