During the month of March 2025 Amendments to the tax legislation of Georgia
Kreston Georgia continues to review tax law changes and updates. This time we offer an overview of the legislative news introduced in the month of March 2025.
Table of Contents
1. Changes in the orders of the Minister of Finance of Georgia
1.1 Change in the VAT registration rules
1.2 Amendment to the preliminary ruling request form
2. Changes in the orders of the head of the revenue service
2.1 Amendment to the special rule for the use of tax invoices
1. Changes in the orders of the Minister of Finance of Georgia
1.1. Change in the rules for registering as a VAT payer
On March 2025, 19, Order No. 66 of the Minister of Finance of Georgia was published, based on which an amendment was made to the Instruction "On Tax Administration" approved by Order No. 996 of the Minister of Finance.
As a result of the change, The new edition of the Annex to the Instruction No. III-01 was established. (See below), which is an application form “On registration as a VAT payer”. In particular, a new column has been added to the application form, which is filled in in case of delay in registration as a VAT payer.
The new column reflects information on the amount and reporting period(s) of VAT taxable transactions carried out without registration (except for exempt transactions that are not subject to VAT) from the date of mandatory registration to the reporting period of the month in which the application is submitted, in case of a delay in mandatory registration as a VAT payer.
The change took effect immediately upon publication, i.e. from March 2025, 19.
Annex No. III-01
* This part of the appendix is mandatory in case of VAT registration.
| VAT registration date
(Day, month, year) |
—————/——————/—————— | |
| In case of delay in mandatory VAT registration, the amount of VAT taxable transactions (except for exempt transactions that are not subject to VAT) carried out without registration in the month of filing the application |
———- Gel |
|
| In case of delay in mandatory registration as a VAT payer, the amount of VAT taxable transactions (except for exempt transactions that are not subject to VAT) carried out without registration from the date of mandatory registration until the reporting period of the month in which the application is submitted | Reporting period/periods | ———- Gel |
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6446771?publication=0
1.2. Amendment to the preliminary ruling request form
On March 2025, 26, Order No. 77 of the Minister of Finance of Georgia was published, based on which an amendment was made to the Instruction "On Tax Administration" approved by Order No. 996 of the Minister of Finance.
As a result of the change, The new edition of Instructions No. I-15 and No. I-15 was established.1 Attachments. Appendix No. I-15 is a form for an interested party's request for a preliminary ruling, and Appendix No. I-151 Specifies the method for filling out the request.
The change made is of a technical nature, based on which the form of the request for a preliminary decision has been refined and simplified, which ensures the elimination of problematic issues identified in practice.
In particular, this amendment provides for the provision of No. I-151 Bringing the Appendix into line with the amendments made to Article 47 of the Tax Code of Georgia - “Preliminary Ruling” (Law of Georgia No. 2020 of July 14, 6817), which expanded the issues on which a preliminary ruling may be issued.
We would like to remind you that according to the aforementioned Article 47 of the Civil Code, the Revenue Service, upon the application of a person, is authorized to issue a preliminary decision based on the operation to be carried out or carried out:
a) regarding the reporting rules and/or tax/customs obligations to be fulfilled, as provided for by this Code and the Customs Code of Georgia;
b) Regarding the reporting rules and/or obligations to be fulfilled related to the tax administered by the tax authority.
The change took effect immediately upon publication, i.e. from March 2025, 26.
For detailed information about the change, see the link:
https://matsne.gov.ge/document/view/6451886?publication=0
2. Changes in the orders of the head of the revenue service
2.1. Change in the special rule for the use of tax invoices
On March 2025, 21, Orders N23615 and N4989 of the Head of the LEPL Revenue Service were published, based on which amendments were made to the Instruction "On Determining the Special Rule for the Use of Electronic Tax Invoices Issued by the Payer for the Issuance/Confirmation of Tax Invoices, Tax Documents and Commodity Bills in Separate Cases" approved by Order N3751 of the Head of the Revenue Service.
Amendment introduced by Order No. N23615 – Subparagraph “c” of paragraph 2 of Article 1 of the Instruction was reworded. According to the mentioned paragraph, one of the grounds for granting the status of a non-qualified VAT payer is if a person registered as a VAT payer, according to the information available at the Revenue Service, does not have a valid bank account number. Based on the amendment, it was clarified that for the purposes of this article, a bank account number The unified treasury account number in the Treasury Service will not be considered. And even in the case of the latter, the person may be granted the status of a non-qualified VAT payer.
This amendment entered into force immediately upon signing, i.e. from November 2024, 5.
Amendments introduced by Order No. 4989 – Paragraph 1 of Article 2 of the Instruction was reworded and brought into line with the amendments introduced by Order No. 996 of the Minister of Finance on January 2025, 27. In particular, it was noted that a person who has the status of a non-qualified VAT payer is a person who, among other things, has suspended the right to use a customs declaration for the purpose of receiving VAT deductions. Accordingly, the aforementioned amendment is of a technical nature.
This change took effect on April 2025, 1.
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6450378?publication=0
https://matsne.gov.ge/ka/document/view/6450352?publication=0
Creston Georgia Ltd
managing partner Davit Papiashvili
Head of Tax Audit Department Chabukiani from Rusu