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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Oct

11

Excise Return
Monthly calculation of fee for the use of natural resources. for more information, click here
Quarterly 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
Income tax return of a natural person on the supply of property/asset
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

Return of tax withheld at source
Monthly Income Tax Return of natural persons having the status of a small business

 

Video instruction on filling out the annual property tax return by an individual

​​​​​​​A video instruction has been prepared on "Filling out the Annual Property Tax Declaration by an Individual".

30-Sep-2025

Methodological instructions "On the cancellation of 50 percent of fines accrued as a result of tax audits" were approved

Based on the orders of the Head of the Revenue Service, a methodological instruction “On the Cancellation of 50 Percent of Fines Accumulated as a Result of a Tax Audit” was approved, which regulates the rules for the payment of amounts equal to 50 percent of taxes and fines by taxpayers, as well as the methodology for reviewing the relevant application and issuing a conclusion for the purpose of canceling 50 percent of the fines accrued as a result of a tax audit (including the interim act of a tax audit).

29-Sep-2025

Regulations on Mercury and Mercury-Enriched Products

We would like to remind you that from August 15, 2025, Resolution N349 of the Government of Georgia “On Approval of the Procedure for Implementing and Regulating the Import, Export and Transit of Mercury and Mercury-Enriched Products Based on the Issuance of Prior Informed Consent” entered into force.

26-Sep-2025

Tax benefits for entities with the status of innovative startup, innovative small and medium-sized company, and company providing research and development services

From September 24 of this year, an amendment to the Tax Code of Georgia will come into force, which determines the legal basis for tax benefits for persons with the status of an innovative startup, innovative small and medium-sized company, and a company providing research and development services, as provided for by the Law of Georgia "On Amendments to the Law of Georgia "On Innovations" N 718-IIმს-XIმპ - 24/06/2025.

24-Sep-2025

Meeting with interested parties to review the changes related to the tax invoice issuance procedure.

On August 26 of this year, at 14:00, an online working meeting for interested parties will be held. The meeting will discuss the changes made to the Order N996 of the Minister of Finance of Georgia of December 31, 2010 “On Tax Administration” and related to the tax invoice issuance procedure.

20-Aug-2025

Amendment to the Order of the Minister of Finance of Georgia N996 of December 31, 2010 "On Tax Administration"

On 5 August of the current year, an amendment was published to Order N996 of the Minister of Finance of Georgia of 31 December 2010 “On Tax Administration,” pursuant to which, starting from 1 September 2025, a new rule for the allocation of the advance invoice will enter into force.

11-Aug-2025

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

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