Georgia VAT Guide for 2026: Rates, Registration & Filing

Georgia's Value-Added Tax (VAT) is a standard 18% on goods and services supplied for consideration in Georgia, administered by the Georgia Revenue Service [1]. Exports and specified international supplies are zero-rated with credit, and financial, certain medical, and education services are exempt [3].

For more detail, see our Europe VAT guides.

Georgia is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business must register for VAT once taxable turnover reaches GEL 100,000 over any continuous 12 months [1]. Non-resident suppliers of digital services to Georgian consumers register under a simplified regime and charge 18%; business-to-business supplies use the reverse charge [2]. Registration steps are in the How to Register section.

Domestic VAT payers file monthly, by the 15th of the following month. Non-resident digital providers file quarterly, with the return due by the 20th of the month after the quarter and payment by the end of that month, accepted in GEL, USD, or EUR [2][3].

Exports are zero-rated with credit, and financial, certain medical, and education services are exempt [3]. SaaS and other electronically supplied services to Georgian consumers are taxable at 18%, with no exemption for foreign B2C sellers [2].

Operating without required registration draws a penalty of 5% of the VAT-taxable transactions carried out while unregistered, and late filing is 5% of the tax due (rising to 10% beyond two months), plus daily interest on unpaid VAT [3].

• [1] Georgia Revenue Service — Value Added Tax (18% single rate; GEL 100,000 threshold)

• [2] Georgia Revenue Service — VAT on digital services by non-residents

Verified July 2026 against the Georgia Revenue Service guidance.