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Made with in Georgia

  1. Services
  2. Non-Profit & NGO Law
  3. NGO Tax & Compliance
  4. Tax Exemption
  5. Platform Liability

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Tax Exemption

Platform Liability

The hosting exemption condition?

No actual knowledge, or immediate removal.

General monitoring?

Prohibited — Article 14.

The fine cap?

2 percent of turnover; repetition — double.

Appeal deadline?

1 month from notification.

4 min·...

Platform Liability — the Legal Regime of Intermediary Services

Platform liability in Georgia is built on three types of intermediary service: the transmission of information (Article 11), caching (Article 12) and hosting (Article 13) — terms defined in Article 2. For each type the law sets the conditions of exemption from liability, prohibits a general monitoring obligation (Article 14) and constructs the agency's supervision and fine (Articles 16 and 20), together with the appeal route (Article 21) — a complete architecture that the operator must read as one system. This page explains the regime from the operator's practical perspective.

For the operator the first question is always classification: which type of intermediary service the platform supplies for each function — transmission, caching or hosting. In practice a platform often combines all three functions in different sections, which is exactly why liability analysis unfolds by function: email transmission stands under the transmission regime, a temporary copy under caching, and the storage of user content under hosting. Without this division neither the exemption conditions can be verified nor the notice-handling procedure built.

Transmission and Caching — Articles 11 and 12

Article 11 orders the technical layer: in transmission or providing access to the network, an intermediary service provider is not liable for the information if it was not the initiator of the transmission, did not select the recipient, and did not select or modify the content of the information; temporary storage is allowed only for as long as technically necessary for the transmission. The caching regime under Article 12 follows the same logic: automatic, intermediate and temporary storage earns exemption where no content-modifying changes are made, the update rules are observed and information removed at the source is deleted without delay. For the operator this means: precise documentation of the technical function is the basis for establishing the boundary of liability.

Hosting — Article 13 and the Effect of Notice

For stored information, Article 13 provides two alternative conditions: the provider is not liable if it has no actual knowledge of unlawful activity or information, or, upon obtaining such actual knowledge, it immediately removes the unlawful information or disables access to it. The notice-based model opens exactly here: from the moment of knowledge begins the duty to act 'immediately', and the operator must be able to show the fact and time of that action — hence the practical value of building a notice register: the time of receipt, the review and the fact of response for every notice are fixed and, if needed, become evidence. An exception is defined too — the exemption does not extend to a case where the recipient of the intermediary service acts in the provider's name or is managed by the provider.

The Monitoring Ban and Supervision — Articles 14 and 16

Article 14 prohibits imposing on an intermediary service provider an obligation of general monitoring of transmitted or stored information, or of active actions aimed at detecting unlawful conduct; at the request of a court or authorized organ, only the identification information of a specific service recipient may be required. Article 16 regulates the agency's competence in the sphere of protecting service recipients' rights — the supervisory institution that works together with the fine mechanism.

Reading the two norms together gives the operator a clear balance: the monitoring ban means that general content filtering is not required by law, but after a concrete notice liability is excluded only by immediate response. Practical systems are therefore built precisely between these poles — neither general searching nor passivity in a concrete case.

The Fine and Appeal — Articles 20 and 21

Where the agency's decision is not performed, the service provider is fined; the amount must not exceed 2 percent of the provider's annual turnover of the previous financial year; on repetition of the violation within 12 months, a fine of double the amount is imposed; the fine must be paid within 1 month of its imposition. The appeal route is opened by Article 21: the agency's decision may be appealed to court within 1 month of being notified of it — a window that also shapes the planning of the post-fine position.

Frequently Asked Questions

Below we answer the most frequent questions about platform liability.

When is a hosting provider not liable?

When it has no actual knowledge of unlawful information, or immediately upon obtaining knowledge removes it or disables access.

Is general monitoring imposed?

No — Article 14 prohibits monitoring and active-search obligations; only identification information may be required on request.

What is the fine cap?

Up to 2 percent of the previous financial year's turnover; on repetition — double the amount.

Within what time may a decision be appealed?

Within 1 month of notification, to the court.

How We Help on Legal.ge

On Legal.ge you can contact an experienced technology-law lawyer who classifies the platform's function among the three types, verifies the conditions of exemption and builds the notice-handling procedure in accordance with the law. Fill in the request form on the site and get a qualified consultation on Legal.ge.

Updated: ...

Legal basis:

  • ელექტრონული კომერციის შესახებ
  • სიტყვისა და გამოხატვის თავისუფლების შესახებ
  • პერსონალურ მონაცემთა დაცვის შესახებ

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