New form of the petroleum products accounting journal
On January 2025, 31, an amendment to Order No. 996 of the Minister of Finance “On Tax Administration” was published and entered into force immediately upon publication. The amendment concerns the journals for recording the supply of petroleum products.
According to the change, In the case of retail supply of petroleum products, if there are two sales prices for one item, the person is obliged to keep a new daily journal of retail sales of petroleum products No. III-171 In accordance with the appendix. It is worth noting that this amendment does not apply to the case of a single selling price for one item during retail supply, and in this case, the person shall still maintain the accounting journal in accordance with Appendix No. III-17, as it was defined before the amendment.
The new form of the journal allows the taxpayer to enter two different sales prices and corresponding discounts (if any) on the same date. For this purpose, columns 9;10;12;13;19 of the appendix have 2-2 lines, in which the current indicators are indicated in accordance with the column “Type of service when dispensing petroleum products” (whether the petroleum product is dispensed with self-service or without self-service).
It is worth noting that the new annex defines A journal can only be in physical form.
Appendix No. III-171: Daily accounting journal for retail sales of petroleum products in the event of two sales prices for one item.
For detailed information about the change, see the link:
https://matsne.gov.ge/ka/document/view/6396695?publication=0#DOCUMENT:1;