Natural Person

Legal Person


A new way of timber accounting

​​​​​​​We would like to inform you that a timber accounting project is underway at the Revenue Service, which deals with the regulation of existing challenges in the field of timber and aims to simplify and improve the timber accounting procedure. Within the framework of the project, an electronic module for accounting of timber movement and balances has been developed, which provides for the production of an electronic journal of timber accounting, as well as the subscription of a special form and commodity notification about the initial balances, which will be the basis for the subscription of the timber waybill.


Change in the tax code

On May 23, 2023, the Law of Georgia "On Amendments to the Tax Code of Georgia" was published, according to which, Section 10 was added to Article 188 "Excise duty rates on excisable goods (except alcoholic beverages)" and a preferential excise duty rate of -1.0 GEL per 1 cm3 of engine volume was determined for the classic vehicles under commodity position 8703 of the National Commodity Nomenclature of Foreign Economic Activity.


Changes in customs legislation

On May 31, 2023, the amendments made to the Order No. 257 of August 29, 2019, of the Minister of Finance of Georgia "On approving instructions on the movement and clearance of goods in the customs territory of Georgia" enters into force, according to which:


Important changes in the Tax Code and the Customs Code

On April 18, 2023, the Law of Georgia "On Amendments to the Tax Code of Georgia" and the Law of Georgia "On Amendments to the Customs Code of Georgia" were published.


Change in fees for services provided by the Revenue Service

On April 17, 2023, the amendment implemented in the Resolution N96 of March 30, 2010 of the Government of Georgia "On the approval of fees and their rates for the provision of services by a legal entity under public law - the Revenue Service" comes into force, according to which, a service fee was established for the export procedure of non-agglomerated concentrated slag.


“New Computerized Transit System (NCTS)”

Based on the technical part of the "Deep and Comprehensive Free Trade Area" Agreement between "Georgia, on the one hand, and the European Union and the European Atomic Energy Community and their Member States, on the other hand", Georgia has an obligation to join the "Common Transit Convention / CTC" and "Simplification of Formalities in Trade in Goods" (Single Administrative Document / SAD) conventions defined within the scope of the "Association Agenda" between the European Union and Georgia and to implement "a new computerized transit system (NCTS)".


Video instruction was developed for natural persons without Georgian citizenship

A video instruction was developed on "Types of video call services for natural persons of non-Georgian nationality", which includes information on what services non-Georgian nationals can receive through video calls and how they can use the service.


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Undeclared gold coins and jewelry found in Sarpi customs checkpoint


Another regional meeting held within framework of "Container Control Program" with participation of Revenue Service representatives


Statement of Revenue Service

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Customs check