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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Aug

10

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 a slot club, organising of a game of chance or/and a betting house in a systemic-electronic form
Return of tax withheld at source
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

Income tax return of a natural person on the supply of property/asset

 

A new public decision by the Minister of Finance has been made

​​​​​​​On July 22 of this year, the Minister of Finance published Public Decision N194 “On VAT Taxation of the Use of a Building/Structure for Own Production by a Taxable Person as a Principal Means of Business”.

25-Jul-2025

Automation of procedures related to the refund of excise and import taxes paid on vehicles

​​​​​​​An individual or legal entity (importer) is entitled to a refund of excise duty and import tax paid on a vehicle (in the amount of 100 percent) if, within 180 calendar days of placing the vehicle under the customs procedure for release for free circulation (import), the vehicle is placed under the export commodity procedure and removed from the territory of Georgia within the same period.

25-Jul-2025

News regarding the submission of information about free industrial zone enterprises

In accordance with the Order of the Minister of Finance of Georgia of July 14, 2025 N184 on Amendments to the Order N 996 of the Minister of Finance of Georgia of December 31, 2010 “On Tax Administration”, the organizer of a free industrial zone is obliged to electronically submit information to the tax authority no later than September 1, 2025, about the free industrial zone enterprise registered in the same zone before August 1, 2025, including the registered permanent establishment.

17-Jul-2025

Meeting with interested parties regarding the New Computerized Transit System - NCTS

On July 18 of this year at 14:00, an online working meeting will be held for interested parties, within the framework of which the new computerized transit system - NCTS will be discussed.

14-Jul-2025

Meeting with interested parties regarding tax issues

On July 11 of this year at 14:00, an online workshop will be held for interested parties, within the framework of which the following issues will be discussed:

09-Jul-2025

New public decisions of the Minister of Finance have been adopted

On May 29 of this year, two new public decisions of the Minister of Finance were adopted: N132 on the taxation of VAT on the supply of services and collected waste provided by an extended producer liability organization to its members in exchange for a membership fee, and N133 on the application of subparagraph "e" of part one of Article 170 of the Tax Code of Georgia.

30-May-2025

The deadline for the mandatory use of the NCTS declaration for goods placed under the transit procedure has been extended to July 1

We would like to remind you that from February 1, 2025, Georgia joined the Common Transit Convention and the Convention on the simplification of formalities in trade in goods, as provided for in Annex 13 to the Association Agreement between Georgia and the European Union, and became part of the New Computerized Transit System (NCTS).

30-May-2025

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