Reminder regarding the upcoming due date

Please note that March 31 of this year is the due date for submitting the annual income tax return and the annual profit tax return for the 2024 reporting period and for paying the aforementioned taxes. In addition, April 1 of this year is the due date for submitting the annual property tax return of an enterprise/organization for the 2024 reporting period and for paying property (except land) tax.

07-Mar-2025

Another working meeting on current tax and customs issues

Within the framework of the online platform - "Meeting Space", the Revenue Service will hold another working meeting with interested parties on March 7 at 15:00 to discuss current tax and customs issues.

05-Mar-2025

Amendment to the Instruction on Tax Administration approved by Order N 996 of the Minister of Finance of Georgia dated December 31, 2010

On 31.01.2025, an amendment was published to the Instruction “On Tax Administration” approved by Order N996 of the Minister of Finance of Georgia dated December 31, 2010. In particular, a new form of the daily journal for retail sales of petroleum products has been added to the instruction - the journal corresponding to Annex N III-171 - "Daily Journal for Retail Sales of Petroleum Products in the Case of Two Sales Prices at One Facility", which is required to be maintained by suppliers of petroleum products subject to the use of a special tax invoice for petroleum products in the territory of Georgia, in the case of retail supply, when there are two declared sales prices at one facility (retail warehouse).  This journal is only in physical form.

10-Feb-2025

Amendment to the Order №996 of the Minister of Finance of Georgia of December 31, 2010 on Tax Administration

On 30.12.2024, an amendment was made to the Instruction “On Tax Administration” approved by Order №996 of the Minister of Finance of Georgia dated December 31, 2010. The amendment concerns the procedure for filling in Column 14 of Annex “A” of the tax declaration withheld at the source of payment, in particular, Article 381 “Procedure for granting the right to fill in Column 14 of Annex “A” of the tax declaration withheld at the source of payment” was added to the Instruction.

03-Feb-2025

“New Computerised Transit System”

Starting from February 1, 2025, Georgia will become a member state of the Convention on the Simplification of Formalities in Trade in Goods (Single Administrative Document, SAD) and the Common Transit Convention (CTC).

31-Jan-2025

From January 1, 2025, a change will come into effect for persons with the status of agritourism and wine tourism entities.

From January 1, 2025, the amendment to the Tax Code of Georgia, made by the Law of Georgia No. 3922-XIIIმს-Xმპ dated 13.12.2023, will come into effect, which applies to persons with the status of agro-tourism and wine tourism entity.

31-Dec-2024

Video instruction on filing monthly small business income tax returns

A video instruction has been developed on “Submitting a Monthly Small Business Income Tax Return”.

31-Dec-2024