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Natural person

Tax Assistant
Customs Assistant

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საგადასახადო კალენდარი

16 Nov

11

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

Information on taxation of goods at auction, direct sale or other types of sale in the case provided for in Article 1611 of the Tax Code of Georgia

A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer
Natural Person pays property tax for taxable property and land
VAT Return
Monthly calculation of fee for the use of natural resources. for more information, click here
Excise Return

 

16 November 2026 is the deadline for individuals to pay property tax on property and land, and for enterprises and organisations to pay property tax on land

Please be reminded that individuals must pay property tax on property and land, and enterprises and organisations must pay property tax on land, no later than 16 November of the current year (Treasury Code: 101001000).

05-Nov-2026

Electronic Purchase Document for Goods Purchased from an Individual and Instructions for Completing It

On 30 October of the current year, an amendment was made to Order N13017 of the Head of the Revenue Service of 12 June 2023, “On Approving the Form and Procedure for Recording the Movement and Balances of Goods for Certain Categories of Taxpayers and/or Certain Inventories”, approving the “Form and Procedure for Recording Purchases of Goods from Individuals.”

05-Nov-2026

Another online meeting will be held on the rules and conditions for recording purchases of goods from individuals using the new electronic purchase document

Another online meeting on the rules and conditions for recording purchases of goods from individuals using the new electronic purchase document will be held on 11 November of the current year at 14:00.

05-Nov-2026

Changes Regarding the Correction of Tax Invoices

An amendment to the Instruction approved by Order N996 of the Minister of Finance of Georgia, dated 31 December 2010, “On Tax Administration”, will enter into force on 1 November of the current year. According to the amendment, when correcting a Tax Invoice or a Petroleum Products Tax Invoice, any increase or decrease in the VAT amount will be reflected directly in the Corrective Tax Invoice.

03-Nov-2026

Permit for Organising an International Gambling Tournament

On 30 October of the current year, a new type of permit was introduced in the gaming business sector - the “Permit for Organising an International Gambling Tournament.”

03-Nov-2026

Information on Amendments to the Rules Governing Revenue Service Fees

The Revenue Service, a legal entity under public law under the governance of the Ministry of Finance of Georgia, informs you that an amendment to Resolution N96 of the Government of Georgia of 30 March 2010, “On the Approval of Fees and Rates for Services Provided by the Legal Entity under Public Law - Revenue Service,” will enter into force on 1 November 2026.

28-Oct-2026

Online Meeting on Changes to the Form and Procedure for Recording Purchases of Goods from Individuals

On 28 October 2026, at 14:00, an information meeting will be held to present changes to the form and procedure for recording purchases of goods from individuals.

27-Oct-2026

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