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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 May

11

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

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
Monthly calculation of fee for the use of natural resources. for more information, click here
VAT Return
Monthly Income Tax Return of natural persons having the status of a small business
Excise Return
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.
Current tax payment of income tax of entrepreneur natural person
A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer

 

Important news regarding tax and customs issues in the last 6 months

The innovations implemented in tax and customs issues over the past 6 months concern both legal changes and technical and procedural updates.

03-Apr-2025

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

The amendment was made to the Instruction “On Tax Administration” approved by Order N 996 of the Minister of Finance of Georgia dated December 31, 2010. In particular, Article 333 of the Instruction was newly drafted, which provides for the procedure for filling out an income tax declaration in the event of an individual receiving excess income from the supply of property/assets within the framework of non-business activities.

03-Apr-2025

Amendment to the Instruction on Tax Administration approved by Order N996 of the Minister of Finance of Georgia dated December 31, 2010

​​​​​​​The amendment was made to the Instruction “On Tax Administration” approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, in particular, Annexes N I-15 and N I-151 to the Instruction were formed with a new wording.

27-Mar-2025

Change in the VAT registration rules

​​​​​​​With the amendments made to the Instruction “On Tax Administration” approved by Order N996 of the Minister of Finance of Georgia dated December 31, 2010, Appendix N III-01 (“Application for Registration as a VAT Payer”) was formulated in a new form. In particular, a column was added to the application form, which is filled in in case of delay in registration as a VAT payer.

20-Mar-2025

Reminder regarding the upcoming due date

Please note that March 31 of this year is the due date for submitting the annual income tax return and the annual profit tax return for the 2024 reporting period and for paying the aforementioned taxes. In addition, April 1 of this year is the due date for submitting the annual property tax return of an enterprise/organization for the 2024 reporting period and for paying property (except land) tax.

07-Mar-2025

Another working meeting on current tax and customs issues

Within the framework of the online platform - "Meeting Space", the Revenue Service will hold another working meeting with interested parties on March 7 at 15:00 to discuss current tax and customs issues.

05-Mar-2025

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

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