---
title: "VAT Dispute Resolution"
url: "https://legal.ge/en/service/tax-law-en/vat-dispute-resolution-en"
field: "Tax Law"
description: "VAT tax disputes: the two-stage system, the 5-day cure and the 20-day appeal. Legal.ge."
reviewed: "2026-07-09"
updated: "2026-10-19"
publisher: "legal.ge"
---

# VAT Dispute Resolution

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/vat-dispute-resolution-en

## The 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 Revenue Service and the Disputes Council at the Ministry of Finance, and the dispute is two-stage: it begins with the submission of a complaint to the Revenue Service. In the case of a preliminary decision the person applies directly to the Disputes Council. At the same time, at any stage of the dispute the claimant may apply to a court — a guarantee that subjects the administrative system to judicial control, while proceedings before the court are governed by administrative procedural legislation.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/tax-law-en/vat-dispute-resolution-en

### First stage of a dispute?

A complaint to the Revenue Service.

### Term to cure a defect?

No less than 5 days.

### Appeal?

20 days from delivery.

### Court?

Available at any stage.

### A defective complaint?

It may be accepted if the defect is not a substantial hindrance.