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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

17 Mar

10

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
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 calculation of fee for the use of natural resources. for more information, click here
Excise Return
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
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 161of the Tax Code of Georgia

A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer
VAT Return

 

Amendment to the Instruction on Tax Administration approved by Order N 996 of the Minister of Finance of Georgia dated December 31, 2010

On 31.01.2025, an amendment was published to the Instruction “On Tax Administration” approved by Order N996 of the Minister of Finance of Georgia dated December 31, 2010. In particular, a new form of the daily journal for retail sales of petroleum products has been added to the instruction - the journal corresponding to Annex N III-171 - "Daily Journal for Retail Sales of Petroleum Products in the Case of Two Sales Prices at One Facility", which is required to be maintained by suppliers of petroleum products subject to the use of a special tax invoice for petroleum products in the territory of Georgia, in the case of retail supply, when there are two declared sales prices at one facility (retail warehouse).  This journal is only in physical form.

10-Feb-2025

Amendment to the Order №996 of the Minister of Finance of Georgia of December 31, 2010 on Tax Administration

On 30.12.2024, an amendment was made to the Instruction “On Tax Administration” approved by Order №996 of the Minister of Finance of Georgia dated December 31, 2010. The amendment concerns the procedure for filling in Column 14 of Annex “A” of the tax declaration withheld at the source of payment, in particular, Article 381 “Procedure for granting the right to fill in Column 14 of Annex “A” of the tax declaration withheld at the source of payment” was added to the Instruction.

03-Feb-2025

“New Computerised Transit System”

Starting from February 1, 2025, Georgia will become a member state of the Convention on the Simplification of Formalities in Trade in Goods (Single Administrative Document, SAD) and the Common Transit Convention (CTC).

31-Jan-2025

From January 1, 2025, a change will come into effect for persons with the status of agritourism and wine tourism entities.

From January 1, 2025, the amendment to the Tax Code of Georgia, made by the Law of Georgia No. 3922-XIIIმს-Xმპ dated 13.12.2023, will come into effect, which applies to persons with the status of agro-tourism and wine tourism entity.

31-Dec-2024

Video instruction on filing monthly small business income tax returns

A video instruction has been developed on “Submitting a Monthly Small Business Income Tax Return”.

31-Dec-2024

Amendment regarding income received from construction services by a person with small business status

​​​​​​​From February 1, 2025, amendments to the Resolution N 415 of the Government of Georgia of December 29, 2010 “On Special Taxation Regimes” will come into effect. In particular, paragraph 12 has been added to Annex N5 of the Resolution (“Types of income that are not taxed under the special taxation regime and are not considered part of the total income received within the framework of small business operations”).

25-Dec-2024

Changes in the import of planting materials (specific requirements)

We would like to inform you that by Resolution N416 of the Government of Georgia of December 16, 2024, an amendment was made to Resolution N630 of the Government of Georgia of October 16, 2020 “On Approval of the Technical Regulation - Rules for Combating the Citrus Fruit Longhorned Beetle Anoplophora chinensis (Forster)”, which provides for the entry into force of the aforementioned Resolution from January 1, 2025.

20-Dec-2024

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