August 3, 2021
Georgia postpones VAT on foreign suppliers of digital services to 1 October 2021
As part of recent Value Added Tax (VAT) reform in Georgia, foreign suppliers of digital services to non-entrepreneurial natural persons (consumers) in the territory of Georgia will be required to assess and pay VAT to the state budget of Georgia.
On 28 July 2021, amendments were published that postpone the entry into force of the rules from 1 July 2021 to 1 October 2021. The amendments also introduce the following changes:
For further details of the proposed VAT rules for digital services provided by foreign suppliers, see EY Global Tax Alert, Georgia imposes VAT on foreign suppliers of digital services, dated 20 July 2021.
For additional information with respect to this Alert, please contact the following:
EY LLC (Georgia), Tbilisi