# Georgia VAT Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/europe/georgia
Published: July 19, 2026

Georgia's standard VAT is 18%. Learn the registration threshold, the reverse-charge and digital-services rules, and monthly filing requirements.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Georgia applies a standard VAT rate of 18% to goods and services supplied in Georgia. As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers once taxable turnover reaches GEL 100,000 over any continuous 12 months, and non-resident suppliers of digital services to Georgian consumers register under a simplified regime and charge 18% with no exemption for foreign B2C sellers. Exports and specified international supplies are zero-rated; financial, certain medical, and education services are exempt.

## Taxability Snapshot

## Sales Tax Rates

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].

| Rate | Applies to |
| --- | --- |
| Standard 18% | Most goods and services, including digital services to Georgian consumers |
| Zero 0% | Exports and specified international supplies |
| Exempt | Financial services, certain medical and education services |

For more detail, see our [Europe VAT guides](/sales-tax-guides/europe).

#### Registration & nexus threshold

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.

#### Filing frequency & deadlines

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].

#### Exemptions

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].

#### Penalties

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].

#### Sources

- [1] [Georgia Revenue Service — Value Added Tax (18% single rate; GEL 100,000 threshold)](https://www.rs.ge/LegalEntityTaxes-en?cat=3&tab=1)

- [2] [Georgia Revenue Service — VAT on digital services by non-residents](https://www.rs.ge/LegalEntityTaxFAQ-en?cat=2&tab=1)

Verified July 2026 against the Georgia Revenue Service guidance.

#### Frequently asked questions

### What is the VAT rate in Georgia?

The standard VAT rate is 18%, applied to goods and services supplied in Georgia, including B2C digital services.

### What is the VAT registration threshold?

GEL 100,000 taxable turnover over any continuous 12-month period for domestic sellers; no threshold for foreign B2C digital providers.

### Is SaaS taxable in Georgia?

Yes. Since October 2021, SaaS and other electronically supplied services to Georgian consumers are taxable at 18%.

### What must a non-resident digital seller do?

Register on the nr.rs.ge portal and charge 18% on B2C sales to Georgian consumers; B2B sales to Georgian VAT payers use reverse charge.

### When are Georgian VAT returns due?

Non-resident digital filers report quarterly by the 20th of the month after the quarter and pay by month-end, in GEL, USD, or EUR.

### What is the penalty for late Georgian VAT?

Operating unregistered draws 5% of taxable transactions during that period; late filing is 5% of tax due (10% beyond two months), plus daily interest.