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Natural person

Get information about registration procedures of private individuals, tax obligations and border crossing

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Mar


Computation of fees for the use of natural resources (Information on accounting period as well as on deadline for filing tax computation can be found here)
Monthly Income Tax Return of natural persons having the status of a small business
Excise Return
Monthly Income Tax Return of a person setting up the organisation of a betting house in a systemic-electronic form
Return of tax withheld at source
Information on charging VAT in certain cases of sale of goods
A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer
VAT Return
საკანონმდებლო სიახლეები

The circle of employees receiving compensation of GEL 200 has expanded

In accordance with the amendment to the Resolution N 286 of the Government of Georgia dated 5 February of the current year, from January 2021, the circumstance no longer leads to the restriction of compensation if in 2020, during the election period, a person was hired as a member of the Precinct Election Commission and within this period the salary is fixed from the Central Election Commission of Georgia.


On filling in the calculation of the fee for the use of natural resources

We would like to inform you that a change has been made in the instruction approved by the Order №996 of the Minister of Finance of Georgia on Tax Administration dated 31 December, 2010 , which envisages the amendments to the Chapter XXVI of the Instruction. Under the change, the procedure and deadline for reporting are in accordance with Article 6 (g) of the Law of Georgia on Fees for the Use of Natural Resources according to which the year provided for in the relevant mineral development plan coincided with the calendar year.


On granting a special status to VAT payer

​​​​​​​In accordance with the Article 563 of the Order N 996 of the Minister of Finance on Tax Administration dated 31 December 2010, within the frames of the administrative measures against VAT evasion, including the non-commodity operation or a fictitious transaction, based on the Order N 107 of the Director General of the Revenue Service dated 15 January 2021, it has been determined, in which case a person registered as a VAT payer is granted the status of a qualified or non-qualified VAT payer:


Register of Hired Employees

​​​​​​​In accordance with the legislative changes made, from February 1, 2021, the maintenance of the register of hired employees shall become mandatory.