Georgia Tax Agency Issues Guidance on VAT Taxation of Nonresident Digital Service Providers

The Georgian Revenue Service July 1 issued guidance on the VAT taxation of nonresident digital service providers. Topics covered include: 1) the VAT obligation for nonresident telecommunication, broadcasting, and electronic service providers, applicable from July 1; 2) VAT accounting periods; 3) a tax return filing deadline of the 20th of the month following each accounting period; 4) a VAT payment deadline of the last day of the month following each accounting period; and 5) an 18 percent VAT rate. [Georgia, Revenue Service, 07/01/21]

Reference:
View Guidance.