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Natural person

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Jun


Excise Return
Monthly 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 the organisation of a game of chance or/and betting house in a systemic-electronic form
Return of tax withheld at source
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

Monthly Income Tax Return of natural persons having the status of a small business


Important changes in the Tax Code and the Customs Code

On April 18, 2023, the Law of Georgia "On Amendments to the Tax Code of Georgia" and the Law of Georgia "On Amendments to the Customs Code of Georgia" were published.


Change in fees for services provided by the Revenue Service

On April 17, 2023, the amendment implemented in the Resolution N96 of March 30, 2010 of the Government of Georgia "On the approval of fees and their rates for the provision of services by a legal entity under public law - the Revenue Service" comes into force, according to which, a service fee was established for the export procedure of non-agglomerated concentrated slag.


“New Computerized Transit System (NCTS)”

Based on the technical part of the "Deep and Comprehensive Free Trade Area" Agreement between "Georgia, on the one hand, and the European Union and the European Atomic Energy Community and their Member States, on the other hand", Georgia has an obligation to join the "Common Transit Convention / CTC" and "Simplification of Formalities in Trade in Goods" (Single Administrative Document / SAD) conventions defined within the scope of the "Association Agenda" between the European Union and Georgia and to implement "a new computerized transit system (NCTS)".


Video instruction was developed for natural persons without Georgian citizenship

A video instruction was developed on "Types of video call services for natural persons of non-Georgian nationality", which includes information on what services non-Georgian nationals can receive through video calls and how they can use the service.


Change in the declaration of tax withheld at the source of payment

​​​​​​​An amendment was made to the instruction "On Administration of Payments" approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, by Order No. 108 of the Minister of Finance of Georgia dated March 28, 2023. In particular, paragraphs 67, 68, and 69 of section III of Annex No. II-06 ("Declaration of tax withheld at the source of payment") were formed with the following wording


New public decision made by the Ministry of Finance

​​​​​​​On March 28 of this year, the Ministry of Finance's Public Decision No. 107 on VAT taxation of tourist services was adopted in accordance with Article 461 of the Tax Code of Georgia and based on the analysis of the current practice of taxation of taxpayers by the tax authority.


A reminder about an approaching due date

We would like to remind you that March 31 of the current year is the deadline for submitting the annual income tax declaration, as well as the annual profit tax declaration for the reporting period of 2022, and paying the said taxes. In addition, April 3 of the current year is the deadline for submitting and paying the annual declaration of property tax of the enterprise/organization for the reporting period of 2022.


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