Meeting with interested parties to review news and current issues in the field of tax and customs at the Revenue Service

On March 17 of the current year, at 14:00, in an online format, another working meeting will be held for interested persons, within the framework of which the following issues will be discussed

06-Mar-2026

Amendments to the Order of the Minister of Finance of Georgia dated December 31, 2010 No. 996 “On Tax Administration”

On March 2 of the current year, amendments to the Order of the Minister of Finance of Georgia dated December 31, 2010 No. 996 “On Tax Administration” were published.

06-Mar-2026

News regarding the submission of information on international controlled transactions

In accordance with the amendments made by Order No. 996 of the Minister of Finance of Georgia of December 31, 2010, by Order No. 52 of the Minister of Finance of Georgia of February 24, 2026, an appendix was added to the forms of the (annual) profit tax declaration and the monthly profit tax declaration (only for the March reporting period) - “Information on International Controlled Transactions Provided for by Articles 126-129¹ of the Tax Code of Georgia”.

27-Feb-2026

Changes regarding the statuses of micro businesses, small businesses and fixed taxpayers

From March 7, 2026, amendments to the Instructions “On the Application of Special Taxation Regimes” approved by Order No. 999 of the Minister of Finance of Georgia dated December 31, 2010 will come into force. According to the amendments to the Instructions “On Special Taxation Regimes” (Appendix No. 1), in cases of transition from micro business status to small business status, the conditions and dates of entry into force of small business status are specified. In particular,

10-Feb-2026

The norms for the loss of excise stamps intended for tobacco and tobacco products were approved

Based on the order of the Head of the Revenue Service of December 29, 2025 N28828, the “Norms for the loss of excise stamps intended for tobacco and tobacco products” were approved, which applies to tobacco and tobacco products subject to excise stamp marking, both when marking with automated or mechanical devices, as well as in the case of manual marking of goods.

10-Feb-2026

The Government of Georgia has approved a resolution on the rules and conditions for applying the excise duty rate for locally produced cigarettes, as well as the quota rule.

The Resolution of the Government of Georgia No. 652 of December 31, 2025, which determined the rules and conditions for applying the excise duty rate for locally produced cigarettes up to 35 million boxes/packs per year, specified in the National Commodity Nomenclature of Foreign Economic Activities code 2402 20, as well as the quota rule, was approved.

12-Jan-2026

Change in the nominal value of excise stamps for tobacco and alcoholic beverages

From January 1, 2026, an amendment to Article 79 of the Instruction “On Tax Administration” approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, “Nominal Value of Excise Stamps/Mandatory Marking of Non-Excise Goods” will come into effect. In particular, according to the amendment, the nominal value of excise stamps on imported tobacco products and local and imported alcoholic beverages has been reduced, namely:

31-Dec-2025