The VAT threshold is rolling, not annual — and you get two days

The standard rate is 18%, and registration becomes mandatory once taxable supplies exceed ₾100,000 during any twelve consecutive calendar months. The word any is what catches people. A business that stays under ₾100,000 in each calendar year can still cross the line on a rolling basis — a strong second half followed by a strong first half does it. Exports and certain exempt transactions are left out of the calculation, so the number you watch is not simply total receipts.

Once the threshold is crossed, the application is due within two business days. VAT liability arises from the transaction that caused the excess, and that transaction is included — not the next one. In practice that means the invoice you were pleased to issue is the one you may owe 18% on, whether or not you charged it. A business close to the line should know where it stands before it signs, not after it banks the money.

VAT periods are calendar months, with the return and the payment generally due by the fifteenth of the following month. Reverse-charge VAT is the second thing owners miss: when a Georgian recipient buys services from a non-resident supplier with no establishment here, the recipient may have to calculate and report the VAT itself. A registered business using the service for taxable activity can generally deduct it; a business that is not registered can still end up owing it. Software subscriptions, foreign marketing agencies and overseas booking services all sit in this category.

The Revenue Service announced a VAT invoice confirmation process from 1 October 2026, under which taxpayers with invoices still unconfirmed on the fifth day of the following month could temporarily lose access to electronic services other than the invoice modules. As of September 2026 the source cited here said the full procedure had not yet been set out in a published legal act, so the sensible position is to get invoices confirmed promptly and check the current rule before relying on any description of it, this one included.