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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Apr

11

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
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.
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
Income tax return of a natural person on the supply of property/asset
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 natural persons having the status of a small business

 

Amendments to the Tax Code of Georgia

A change to the Tax Code of Georgia came into effect on April 2 of this year. According to which, the excise duty taxation model for passenger cars under the FEACN 8703 commodity position is changing, which is related to the age and technical characteristics of the vehicle. According to the implemented changes, passenger cars under the 8703 commodity position are taxed at different excise rates. Namely:

02-Apr-2026

The deadline for re-registration of enterprises registered before 01.01.2022 has expired

Enterprises registered before January 1, 2022, which have not brought their registration data into line with the requirements of the Law of Georgia "On Entrepreneurs" by April 1, 2026, for failure to fulfill the obligation specified in paragraph 1 of Article 254 of the same Law, among other restrictions, have had their right to participate in tax operations restricted from April 1, 2026.

01-Apr-2026

Online meeting on recent tax updates

On April 6 of this year, at 15:00, an online meeting will be held for interested parties to familiarize themselves with the latest innovations and current issues in the department. The following issues will be discussed by the parties:

31-Mar-2026

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

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