No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Georgia: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Foreign suppliers without a Georgian establishment that provide electronic, telecom or broadcasting services to Georgian consumers must register on the Revenue Service non-resident portal (nr.rs.ge), charge 18% VAT, file quarterly by the 20th of the month after the quarter and pay by month-end after the quarter

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Georgia’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: GEL 0
No free threshold — register when supplying electronic services to non-taxable persons in Georgia (Revenue Service non-resident regime)
Window: No threshold (from the first sale)
Standard rate: 18.0%
Standard VAT 18%
Who must register: Non-residents without a Georgian permanent establishment supplying electronically supplied / telecom / broadcasting services to Georgian consumers
Evidence of location: Customer in Georgia. Annex on electronically supplied services on nr.rs.ge; keep Georgian location indicators. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Charge 18% VAT once registered via the non-resident portal
Filing: Quarterly. Return by the 20th of the month following the quarter; payment by the end of that following month
Effective: VAT on foreign digital suppliers (from 2021)
Authority: Revenue Service of Georgia

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: Yes — register on the Revenue Service non-resident portal https://nr.rs.ge/. No Georgian local representative is required for this electronic-services path
Resident representative / fiscal agent: Not required for the non-resident electronic-services portal registration (RS materials)
Regime: Georgia RS non-resident electronic / telecom / broadcasting services VAT (no PE)

Steps (in order)

Confirm electronic/telecom/broadcasting services to Georgian consumers without a Georgian PE
Register on the non-resident portal with company, tax, address, website and contact details — https://nr.rs.ge/
Submit any supporting documents RS requests
Charge 18% VAT; file quarterly by the 20th and pay by month-end after the quarter

Documents

Non-resident portal registration — Company, tax ID, address, website, contacts
Supporting evidence RS requests — As listed on nr.rs.ge

Official processing time: RS does not publish an English service-level time for non-resident electronic-services registration on the pages reviewed as of 2026-10-29
Official fees: No RS registration fee summarised on English materials reviewed; adviser fees are commercial
Portal: https://nr.rs.ge/
Local bank account: Not specified as mandatory in official English guidance as of 2026-10-29
Filing frequency: Quarterly. File by the 20th; pay by month-end after the quarter
Payment currency: GEL
Input VAT recovery: Typically output-focused for non-resident e-services; confirm with RS
Portal language: Georgian / English portal materials
Penalties: Georgian tax procedure penalties; exact English schedule not summarised as of 2026-10-29

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Georgia — Member firm
EY Georgia — Member firm

Official sources

RS non-resident portal
Electronically supplied services annex (nr.rs.ge)

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No free threshold
Is a local tax representative mandatory?: No for the non-resident portal
What rate applies?: 18% VAT
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice