Natural Person

Legal Person

Change in the fees for services provided by the Revenue Service in the field of customs

Adopted on April 14, 2022 “On Amendments to the Resolution of the Government of Georgia of March 30, 2010, №96 on the Approval of Fees and their Rates for the Provision of Services by a Legal Entity under Public Law” will come into force on May 14, 2022, and the main objectives are


The methodological reference of the Revenue Service was approved

"On taxation of the profit of a person in the virtual zone" has been approved by the Order No. 7547 of March 25, 2022.


New situational manuals approved

​​​​​​​New situational manuals approved: Pension contribution benefit in income tax N 1515 Calculation of fees for the use of natural resources N 2546


A Reminder of the upcoming deadline

​​​​​​​We’ll remind you that 31 March of 2021 is the deadline for filing an annual income tax return for the reporting period, as well as an annual profit tax return and payment of these taxes. And 1 April of 2021 is the deadline for submission and payment of an annual property tax return of the enterprise / organization for the reporting period of 2021.


On limiting the provision of services to an interested person at the place of provision of services

Amendment to the Order N33619 of the Head of the Revenue Service of 25 October 2021 on Limiting the Provision of Services to an Interested Person at the Place of the Provision of Services in Certain Cases made on 28 February 2022 shall additionally restrict the registration of the following applications for persons interested in visiting the Revenue Service Centre from 20 March:


Information on determining the status of an unqualified VAT payer and a special rule for the use of electronic tax invoices

The Order №375 of the Head of the Revenue Service shall come into force on 1 March 2022. The Order approves an instruction that determines a special rule for taxpayers to issue/confirm a tax invoice, a tax document in certain cases, as well as to restrict the right of taxpayers to issue a consignment note and use an electronic tax invoice issued by the taxpayer.


Legislative changes related to the gambling business

Legislative changes related to the gambling business, which shall enter into force on 1 March 2022:


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Customs officers thwarted attempts of importing large quantities of undeclared gold.


Revenue Service Officers Reveal 132 Facts of Illegal Storage and Sale of Tobacco Products Not Bearing Excise Stamps


Statement of the Revenue Service of the Ministry of Finance

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Customs check