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VAT

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Services (6)

VAT Registration

The Legal Framework of VAT Registration A taxable person for VAT purposes is any person who independently carries on…

4 minRead more

VAT Compliance

The Tax Framework of VAT Compliance in Georgia Value-added tax compliance in Georgia rests on five fundamental norms of…

4 minRead more

VAT Dispute Resolution

The Two-Stage System of Tax Disputes A tax dispute may be examined in the system of the Ministry of Finance of Georgia…

5 minRead more

VAT Health Checks

The Grounds of the Right to Credit VAT The starting point of VAT diagnostics is the right of credit: where goods or…

4 minRead more

VAT Refund Claims

The Right to a VAT Refund and Its Sources A taxable person acquires the right to a refund of a VAT amount where in a…

5 minRead more

VAT Advisory

The Legal Foundations of VAT Regulation Every practical question of value added tax in Georgia rests on precise norms…

5 minRead more

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Customs & Excise