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Medical device regulations in Georgia have significantly tightened in recent years, aligning closely with EU standards. The import and sale of medical products (equipment, consumables, diagnostic tool
Customs & ExciseThe Concept of Customs Representation and Its Legal BasisCustoms brokerage is an institution regulated by Articles 14 and 15 of the Customs Code of Georgia: a person has the right to conduct relations
Customs & ExciseThe Legal Nature of the Free Industrial ZoneIn Georgian law a free trade zone means a free industrial zone — that species of free zone foreseen by the Customs Code where additional conditions and tax
VATThe Legal Framework of VAT Registration A taxable person for VAT purposes is any person who independently carries on any kind of economic activity in any place, regardless of the purpose and result of
VATThe Tax Framework of VAT Compliance in Georgia Value-added tax compliance in Georgia rests on five fundamental norms of the Tax Code: what is taxable (Article 159), at what rate and over what period (
VATThe Two-Stage System of Tax Disputes A tax dispute may be examined in the system of the Ministry of Finance of Georgia and in court. Within the ministry system the dispute-examining organs are the Rev
VATThe Grounds of the Right to Credit VAT The starting point of VAT diagnostics is the right of credit: where goods or services are intended or used for a VAT-taxable operation, the taxable person may cr
VATThe Right to a VAT Refund and Its Sources A taxable person acquires the right to a refund of a VAT amount where in a reporting period the creditable VAT exceeds the VAT to be assessed — the classic ex
VATThe Legal Foundations of VAT Regulation Every practical question of value added tax in Georgia rests on precise norms of the Tax Code: the taxable person is defined in Article 158, the taxable amount
