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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Jan

12

Excise Return
Monthly calculation of fee for the use of natural resources. for more information, click here
Quarterly calculation of fee for the use of natural resources. for more information, click here
Six month calculation of fee for the use of natural resources. for more information, click here
A natural person of Georgia pays income tax on salary received from an international organization with diplomatic status in Georgia and / or a free industrial zone enterprise, which is not taxed at the source.
Income tax return of a natural person on the supply of property/asset
Monthly Income Tax Return of natural persons having the status of a small business
VAT Return
A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer

Information on taxation of goods at auction, direct sale or other types of sale in the case provided for in Article 161of the Tax Code of Georgia

Return of tax withheld at source
Monthly income tax return of a natural person setting up a slot club, organising of a game of chance or/and a betting house in a systemic-electronic form

 

Amendment to the Resolution - "On Substances that Deplete the Ozone Layer"

From January 1, 2026, an amendment to the Resolution of the Government of Georgia No. 286 on the approval of the procedure for the distribution of annual import quotas and the form of the permit certificate for the issuance of permits for the import, export, re-export and transit of substances covered by the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer, which prohibits the import of equipment operating on refrigerants, will enter into force. Namely:

25-Dec-2025

Changes in Fees for Services Provided by the Revenue Service

The Resolution N 96 of the Government of Georgia dated March 30, 2010 “On Approval of Fees and Rates for the Provision of Services by the Legal Entity of Public Law – the Revenue Service” has been amended to provide for changes in fees for a number of services provided by the Revenue Service, namely, phytosanitary certificates/re-export phytosanitary certificates, veterinary certificates, food-related container hygiene certificates, food/animal feed health certificates, as well as fees for issuing import/transit permits for products subject to phytosanitary and veterinary control.

25-Dec-2025

Amendment to the Resolution - On Plastic Materials and Articles (Subjects) Intended for Contact with Food

From January 1, 2026, an amendment to the Resolution N 304 of the Government of Georgia of June 8, 2022 "On Approval of the Technical Regulation - On Plastic Materials and Articles (Subjects) Intended for Contact with Food" shall enter into force, amending the requirements of this Technical Regulation.

17-Dec-2025

Changes in Fees for Services Provided by the Revenue Service

The Resolution of the Government of Georgia N 96 of March 30, 2010 “On Approval of Fees and Rates for the Provision of Services by the Legal Entity of Public Law – the Revenue Service” was amended to establish new fees for the provision of services by the Revenue Service. In addition, fees for certain services were introduced in the event that a person submits an application to the Revenue Service requesting the provision of the relevant service by visiting the place of service provision.

16-Dec-2025

Amendment to the Order of the Minister of Finance of Georgia N996 of December 31, 2010 "On Tax Administration"

Based on the amendments N1114-IVMმს-XIმპ to the Tax Code of Georgia on Tobacco Products made on November 26 of this year, amendments were made to the relevant articles of the Instruction "On Tax Administration" approved by Order N 996 of the Minister of Finance of Georgia of December 31, 2010.

12-Dec-2025

Tax reporting of entities carrying out innovative activities

By Order N 317 of the Minister of Finance of Georgia of December 9, 2025, an amendment was made to the Instruction “On Tax Administration” approved by Order N 996 of the Minister of Finance of Georgia of December 31, 2010.

11-Dec-2025

Change in excise rates on tobacco products

On November 26 of this year, Amendment No. 1114-IVმს-XIმპ was made to the Tax Code of Georgia, which affected the excise duty rates on tobacco products provided for in Part 1 of Article 188. According to the amendment:

02-Dec-2025

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