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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”.

27.02.2026

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,

10.02.2026

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.

10.02.2026

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.

12.01.2026

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:

31.12.2025

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:

25.12.2025

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.

25.12.2025

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05.03.2026

Customs officers, in coordination with MIA officers, discovered the psychotropic drug "ketamine" at Tbilisi Airport

03.03.2026

Customs officers, in coordination with MIA officers, prevented the import of 125 liters of a drug - a liquid containing "methamphetamine" at the Sadakhlo checkpoint

27.02.2026

Head of the Revenue Service, Irakli (Dachi) Beraia, met with the Deputy Minister of Trade of Turkey, who is visiting Georgia

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