Georgia — Tax
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2 answersWhen does Georgian Small Business Status start?
For a standard application under the rule effective from 7 March 2026, Small Business Status starts from the date you apply to the Revenue Service—not automatically from the first day of the next month. Use the effective date confirmed in the Revenue Service’s decision or certificate.
Read the answerWhen must a Georgian small business register for VAT?
Small Business Status does not remove the general VAT-registration obligation. If VAT-taxable transactions exceed GEL 100,000 during any continuous 12 calendar months, the taxpayer generally must apply within two business days after the threshold is crossed. VAT liability begins with the transaction that takes the total over the threshold.
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