What is vat and who is required to pay this tax in Georgia?

The taxation system of Georgia is considered one of the most loyal and progressive in the region. In the ranking of Paying Taxes 2020, Georgia ranks the 14th among 198 countries in the world. And it can be positively assumed that this is one of the key attractive features of this jurisdiction for businesses. Let us take a look at how one of the main taxes in Georgia namely, value added tax (VAT), is accrued and accounted for, who is required  to pay it, and most importantly, who is exempt from it. This information is remarkably worthy of note for non-residents intending to incorporate in Georgia.

What is VAT and who is required to pay this tax in Georgia?

Value added tax is an indirect tax that adds to the cost of delivered (imported) goods and services, and is paid by the consumer/importer. In this case, the obligation to pay it lies directly with the importers or suppliers of products/services, who are registered as a VAT payer.

In accordance with Georgian legislation, this tax obligation shall be borne by:

• 
  persons registered as taxpayers;
  
• 
  persons who are required to register as a payer of this type of tax;
  
• 
  importers or entities/persons temporarily importing goods into the country (however, this requirement applies only to the specified goods and does not necessarily require a person to register as a VAT payer);
  
• 
  non-residents providing services on the territory of Georgia without being recorded as a VAT payer or without registration of a permanent establishment for tax accounting purposes (in relation to only the particular services in question);
  
• 
  a person who, transfers property (goods) to the creditor within the framework of contractual arrangements to secure an obligation, (only for this transaction and is refundable without obligation to register);
  
• 
  a person whose goods are sold to cover a fiscal debt or in order to pay for another monetary obligation (other than fines imposed by criminal and administrative laws) at an auction, direct sale or otherwise (only for this transaction, without obligation to register);
  
• 
  a person whose collateral has been sold in accordance with the Georgian legislation in the insolvency process (only for this transaction, without obligation to register).
  

The VAT rate in Georgia is 18% of the taxable turnover or import of goods. In case of temporary import of goods – 0.54% of the duty envisaged for the temporary import of goods – for each complete and incomplete month during which the goods are in the customs territory of the country, but not more than 18%.

Learn more how to avoid paying VAT after registration of a company in a tax free zone of Georgia.   

Who is required to register as a VAT payer in Georgia?

Private entrepreneurs and companies whose turnover over a 12 continuous months exceeds 100,000 GEL (about 34,000 USD) have an obligation to pay Value Added Tax. It is necessary to apply for registration within 2 business days after the specified amount is exceeded. At the same time, obligations to pay VAT arise starting from the transaction that is in excess of GEL 100,000.

Registering as a VAT payer in Georgia is quite simple, and you can accomplish this by either of the following two methods: 

• 
  by means of directly visiting any branch of the Revenue Service;
  
• 
  by means of an application in electronic form through the portal of the Revenue Service.
  

You may also become a VAT payer on a voluntary basis.

Cases when it is possible to revert the status of VAT payer in Georgia

A private entrepreneur or legal entity has the right to apply to the Revenue Service with an application to cancel its registration as a payer of a value-added tax, in the following cases:

• 
  if the total amount of taxable transactions over the past 12 months does not exceed GEL 100,000 (excluding non-taxable transactions and taxable transactions excluded from deduction) and 1 year has elapsed since the date of the last registration as VAT payer;
  
• 
  if the following conditions are met simultaneously: a person has voluntarily registered as a tax payer; 30 calendar days have elapsed since registration ; there are no facts confirming the presence of taxable transactions; no VAT returns were filed.
  

Deadlines for submitting declarations and paying VAT in Georgia

In accordance with applicable law, VAT payers are required to submit declarations and pay a VAT on a monthly basis, no later than by the 15th day of the following month.  

In cases of temporary importation of goods:

• 
  if the company / entrepreneur is not registered as a VAT payer – no later than the 15th day of the month following the reporting month; furthermore the last payment should have been made no later than by the day when the temporary import of goods has been completed. The VAT payer may also choose the option of fulfilling all obligations in full;
  
• 
  if a person/entity is registered as a VAT payer, it does not need to additionally accrue a value added tax, as it is considered that the VAT payer has already recorded the corresponding amount of fiscal obligations for these goods.
  

In case of import of goods, VAT is paid in accordance with the rules established for the payment of import duties. However, for goods that relate to codes: 8401-9033, the accrued VAT is paid no later than 45 days after the release of the goods.

Practical issues related to Value Added Tax in Georgia

Is a company / entrepreneur obliged to register as a payer of VAT if it is a manufacturer / importer of excisable goods?

Only if the import of excisable goods is exempted from VAT; otherwise the company / entrepreneur should apply to the Revenue Service to register as a tax payer before the actual delivery of excisable goods.

An individual sold to an apartment at a price exceeding GEL 100,000. Does he/she need to register as a VAT payer?

No, as in Georgia the sale of up to 4 real estate objects that has been owned by an individual for a period of 48 months is not considered to be an economic activity and is not subject to VAT.

An individual rents an apartment or commercial property and for 12 months its revenue exceeded 100,000 GEL. Is he obliged to register as a payer of value added tax?

The rental of property in accordance with the law is a taxable type of activity, and therefore, once the revenue from such activity has exceeded the established threshold, the person must register as a VAT payer within 2 business days.

An individual sold his share in the company which he owns, for an amount exceeding 100,000 GEL. Does he need to register and pay VAT?

The sale of a share of a legal entity is a financial transaction that is exempt from VAT and is non-deductible. Accordingly, an individual is not required to register as a VAT payer or incur fiscal obligation in this regard.

Is it necessary to pay tax on interest received by an individual on a loan if the amount exceeds 100,000 GEL?

Interest income is not subject to VAT, and therefore an individual does not need to register as a VAT payer.

A VAT-payer company transferred goods to another company for free. Will this transaction be taxed?

Free transfer of goods is considered a taxable transaction and therefore subject to taxation. In this case, fiscal obligations are calculated based on the market value of the goods.

In case of canceling the registration of a company in Georgia as a VAT payer, does VAT apply to the goods in stock?

All goods received by the company one day before the date of cancellation of registration are taxed, and the amount of taxable transactions is calculated on the basis of balance sheet data.

A non-resident rendered services to a VAT payer in Georgia, can a VAT payer count on tax refunds and on what basis?

For a tax refund to a person registered as a VAT payer, the amount of compensation calculated and reflected in the VAT return is the basis for receiving a deduction at the same time.

How is a non-resident taxed in Georgia?

Services provided by a non-resident to a tax agent in Georgia are taxed in accordance with the VAT refund policy. The tax agent accrues value added tax in the amount payable for the service.

For tax purposes, a tax agent is any resident company/entrepreneur (except for a nonprofit person and an enterprise of a free industrial zone) and a non-resident permanent establishment. In this case, it does not matter whether or not the tax agent is registered as a VAT payer.

A resident of Georgia purchased an intangible asset (license) from a non-resident. Is this transaction subject to VAT?

A resident of Georgia purchases an intangible asset that is taxed because the place of service is the place of registration of the person receiving the service (Georgia). Accordingly, the amount paid for the purchase of intangible assets to a non-resident will be taxed at a rate of 18% of refunded VAT .

In which cases non-residents do not pay VAT?

Value added tax is not paid by companies with export revenue in the event:

• 
  if they are registered in one of the Free Industrial Zones of Georgia. In principle, VAT does not apply in the territory of these zones, therefore the cost of services and goods is 18% cheaper than in another state
  
• 
  if they are representatives of the IT sphere who have received the status of “Virtual zone entities” of Georgia.
  

Gruziya soliq tizimi hisoblanadi mintaqadagi eng sodiq va ilg'or biri. Soliqlarni to'lash- 2020 reytingida Gruziya dunyoning 198 mamlakati orasida 14-o'rinni egallab turibdi. Va bu ushbu yurisdiksiyaning korxonalar uchun muhim xususiyatlaridan biri deb ijobiy taxmin qilish mumkin. Keling, Gruziyadagi asosiy soliqlardan biri, ya'ni qo'shilgan qiymat solig'i (QQS) qanday hisoblanganligi va hisobga olinishi, kim to'lashi kerakligi va eng muhimi, kim undan ozod qilinganligini ko'rib chiqaylik . Ushbu ma'lumot Gruziyada qo'shishni istagan norezidentlar uchun e'tiborga loyiqdir.        

QQS nima va bu soliqni Gruziyada kim to'lashi kerak?

Qo'shilgan qiymat solig'i - bu etkazib beriladigan (import qilingan) tovarlar va xizmatlar narxiga qo'shimcha qo'shadigan va iste'molchi / import qiluvchi tomonidan to'lanadigan bilvosita soliq . Bunday holda, uni to'lash majburiyati to'g'ridan-to'g'ri QQS to'lovchisi sifatida ro'yxatdan o'tgan mahsulot / xizmatlarni etkazib beruvchilar yoki etkazib beruvchilarga tegishli . 

Gruziya qonunchiligiga muvofiq, ushbu soliq majburiyatini quyidagilar bajaradi:

• 
                             soliq to'lovchilar sifatida ro'yxatdan o'tgan shaxslar ;
  
• 
                             ushbu turdagi soliqni to'lovchi sifatida ro'yxatdan o'tishlari shart bo'lgan shaxslar;
  
• 
                             importchilar yoki mamlakatga tovarlarni vaqtincha olib kiruvchi sub'ektlar / shaxslar (shu bilan birga, ushbu talab faqat ko'rsatilgan tovarlarga nisbatan qo'llaniladi va shaxsdan QQS to'lovchisi sifatida ro'yxatdan o'tishni talab qilmaydi );  
  
• 
                             Gruziya hududida QQS to'lovchi sifatida qayd etilmasdan yoki doimiy ravishda muassasa ro'yxatdan o'tkazmasdan xizmatlarni soliq hisobini yuritish maqsadida amalga oshiradigan norezidentlar (faqat ushbu xizmatlarga nisbatan);
  
• 
                             majburiyatni ta'minlash uchun mol-mulkni (tovarlarni) kreditorga shartnomaviy bitimlar doirasida topshiradigan shaxs (faqat ushbu bitim uchun va ro'yxatdan o'tish majburiyatisiz qaytarib beriladi);
  
• 
                             tovarlari fiskal qarzni qoplash uchun yoki boshqa pul majburiyatini to'lash uchun sotilgan shaxs (jinoiy va ma'muriy qonunlar tomonidan belgilangan jarimalardan tashqari) kim oshdi savdosida, to'g'ridan-to'g'ri sotishda yoki boshqa usulda (faqat ushbu bitim uchun, ro'yxatdan o'tish majburiyatisiz) ;
  
• 
                             Agar kimning garov tasfiya jarayonida Gruziya qonun hujjatlariga muvofiq sotilgan qilingan kishi (majburiyati holda, faqat, bu operatsiyani bajarish uchun, ro'yxatdan uchun).
  

 

QQS stavkasi Gruziya tovarlar soliqqa ayirboshlash yoki import 18% bo'ladi. Tovarlar vaqtincha olib kirilgan taqdirda - tovarlarning vaqtincha olib kirilishi uchun belgilangan bojning 0,54% - tovar mamlakatning bojxona hududida bo'lgan har bir to'liq va to'liq bo'lmagan oy uchun, lekin 18 foizdan oshmasligi kerak.    

Gruziyada QQS to'lovchi sifatida ro'yxatdan o'tish kimdan talab qilinadi?

Doimiy 12 oy davomida tovar aylanmasi 100000 GEL (taxminan 34000 AQSh dollari) dan oshadigan xususiy tadbirkorlar va kompaniyalar Qo'shilgan qiymat solig'ini to'lash majburiyatiga ega. Belgilangan miqdordan oshib ketganidan keyin 2 ish kuni ichida ro'yxatdan o'tish uchun ariza berish kerak . Shu bilan birga, QQSni to'lash bo'yicha majburiyatlar 100 000 GEL dan oshadigan bitimdan boshlab paydo bo'ladi.    

Gruziyada QQS to'lovchisi sifatida ro'yxatdan o'tish juda oddiy va siz buni quyidagi ikki usuldan biri bilan amalga oshirishingiz mumkin:  

• 
                             Daromadlar xizmatining istalgan filialiga bevosita tashrif buyurish orqali;
  
• 
  Daromad xizmati portali orqali elektron ariza yordamida.
  

Shuningdek, siz ixtiyoriy ravishda QQS to'lovchisi bo'lishingiz mumkin.

Gruziyada QQS to'lovchisi maqomini qaytarish mumkin bo'lgan holatlar

Xususiy tadbirkor yoki yuridik shaxs daromadlar xizmatiga quyidagi hollarda qo'shilgan qiymat solig'ini to'lovchi sifatida ro'yxatdan o'tkazishni bekor qilish to'g'risida ariza bilan murojaat qilish huquqiga ega:

• 
                             agar o'tgan 12 oy ichida soliq solinadigan operatsiyalarning umumiy miqdori 100000 GELdan oshmasa (soliqqa tortilmaydigan operatsiyalar va soliqqa tortiladigan operatsiyalar bundan mustasno) va QQS to'lovchisi sifatida oxirgi ro'yxatdan o'tgan kundan boshlab 1 yil o'tgan bo'lsa ;  
  
• 
                             agar quyidagi shartlar bir vaqtning o'zida bajarilsa: shaxs o'z ixtiyori bilan soliq to'lovchisi sifatida ro'yxatdan o'tgan; Ro'yxatdan o'tgan kundan boshlab 30 kalendar kun o'tdi ; soliq solinadigan operatsiyalar mavjudligini tasdiqlovchi faktlar mavjud emas; QQS bo'yicha deklaratsiyalar taqdim etilmagan.      
  

Gruziyada deklaratsiyalarni topshirish va QQS to'lash muddati

Amaldagi qonunchilikka muvofiq, QQS to'lovchilari uchun zarur bo'lgan deklaratsiyalarini taqdim va QQS to'lash , bir oyda hech kechiktirmay keyingi oyning 15 kuni bilan .        

Tovarlar vaqtincha olib kirilgan hollarda:

• 
                             agar kompaniya / tadbirkor QQS to'lovchi sifatida ro'yxatdan o'tmagan bo'lsa - hisobot oyidan keyingi oyning 15-kunidan kechiktirmay; bundan tashqari, oxirgi to'lov tovarlarni vaqtincha olib kirish tugagan kundan kechiktirmasdan amalga oshirilishi kerak edi. QQS to'lovchi ham barcha majburiyatlarni to'liq bajarish imkoniyatini tanlashi mumkin ;    
  
• 
                             agar shaxs / yuridik shaxs QQS to'lovchisi sifatida ro'yxatdan o'tgan bo'lsa, unga qo'shimcha qiymat solig'ini qo'shimcha kiritish shart emas, chunki QQS to'lovchi ushbu tovarlar bo'yicha fiskal majburiyatlarning tegishli miqdorini allaqachon qayd etgan deb hisoblanadi.
  

Tovarlar import taqdirda, QQS bo'ladi to'langan import bojlari to'lashdan uchun belgilangan qoidalarga muvofiq. Biroq, 8401-9033 kodlariga tegishli tovarlar uchun hisoblangan QQS tovar chiqarilgandan keyin 45 kundan kechiktirmay to'lanadi .   

Gruziyada qo'shilgan qiymat solig'i bilan bog'liq amaliy masalalar

Agar aktsiz to'lanadigan tovarlarni ishlab chiqaruvchi / import qiluvchi bo'lsa, kompaniya / tadbirkor QQS to'lovchi sifatida ro'yxatdan o'tishga majburmi?

Faqatgina aktsiz to'lanadigan tovarlarni olib kirish QQSdan ozod qilingan taqdirda; aks holda kompaniya / tadbirkor aktsiz to'lanadigan tovarlarni haqiqiy etkazib berishdan oldin soliq to'lovchisi sifatida ro'yxatdan o'tish uchun daromadlar xizmatiga murojaat qilishi kerak .

Jismoniy shaxs kvartiraga 100000 GEL dan yuqori narxda sotilgan. U QQS to'lovchisi sifatida ro'yxatdan o'tishi kerakmi? 

Yo'q, xuddi Gruziyada bo'lgani kabi , 48 oy davomida jismoniy shaxsga tegishli bo'lgan 4 tagacha ko'chmas mulk ob'ektlarini sotish iqtisodiy faoliyat deb hisoblanmaydi va QQSga tortilmaydi.

Jismoniy shaxs kvartira yoki tijorat mulkini ijaraga oladi va 12 oy davomida uning daromadi 100000 GELdan oshadi. U qo'shimcha qiymat solig'ini to'lovchi sifatida ro'yxatdan o'tishga majburmi? 

Qonun hujjatlariga muvofiq mol-mulkni ijaraga berish soliqqa tortiladigan faoliyat turidir va shuning uchun bunday faoliyatdan olinadigan daromad belgilangan chegaradan oshib ketgandan so'ng, shaxs 2 ish kuni ichida QQS to'lovchisi sifatida ro'yxatdan o'tishi shart .  

An individual o'z ulushini sotgan kompaniya 100000 gel cheksiz miqdorda, u egalik qiladi. U ro'yxatdan o'tishi va QQS to'lashi kerakmi? 

Yuridik shaxs ulushini sotish QQSdan ozod qilingan va hisobdan chiqarilmaydigan moliyaviy operatsiya hisoblanadi. Shunga ko'ra, jismoniy shaxs QQS to'lovchisi sifatida ro'yxatdan o'tishi yoki bu borada soliq majburiyatini olishi shart emas. 

Jismoniy shaxs tomonidan qarz uchun olingan foizlar uchun soliq to'lash kerakmi, agar 100 000 GEL dan oshsa?

Foiz daromadlari QQSga tortilmaydi va shuning uchun jismoniy shaxs QQS to'lovchisi sifatida ro'yxatdan o'tishga hojat yo'q. 

QQS to'laydigan kompaniya tovarlarni boshqa kompaniyaga bepul o'tkazgan . Ushbu operatsiyaga soliq solinadimi ? 

Tovarlarni bepul o'tkazish soliq solinadigan operatsiya deb hisoblanadi va shuning uchun soliqqa tortiladi. Bunday holda, soliq majburiyatlari tovarlarning bozor qiymatiga qarab hisoblab chiqiladi . 

Gurjistonda QQS to'lovchisi sifatida kompaniyaning ro'yxatdan o'tkazilishi bekor qilingan taqdirda, QQS stokdagi tovarlarga tegishli bo'ladimi?

Ro'yxatdan o'tish bekor qilingan kundan bir kun oldin kompaniya tomonidan qabul qilingan barcha tovarlarga soliq solinadi va soliqqa tortiladigan operatsiyalar summasi balans ma'lumotlari asosida hisoblanadi .

Gruziyada QQS to'lovchisiga norezident ko'rsatiladigan xizmatlar, QQS to'lovchisi soliqni qaytarishga ishonishi mumkinmi va nima asosida?

QQS to'lovchisi sifatida ro'yxatdan o'tgan shaxsga soliqni qaytarish uchun hisoblangan va QQS deklaratsiyasida aks ettirilgan kompensatsiya miqdori bir vaqtning o'zida chegirmani olish uchun asosdir.

Qanday bir norezident soliq solinadi Gruziya?

Gruziyadagi soliq agentiga norezident tomonidan ko'rsatiladigan xizmatlar QQSni qaytarish siyosatiga muvofiq soliqqa tortiladi . Soliq agenti xizmat uchun to'lanadigan summada qo'shilgan qiymat solig'ini hisoblab chiqadi.    

Soliq maqsadlarida soliq agenti har qanday rezident kompaniya / tadbirkor (notijorat shaxs va erkin sanoat zonasi korxonasi bundan mustasno) va norezident doimiy muassasa hisoblanadi. Bunday holda, soliq agenti QQS to'lovchisi sifatida ro'yxatdan o'tganmi yoki yo'qmi muhim emas .   

Gruziya rezidenti norezidentdan nomoddiy aktivni (litsenziyani) sotib oldi. Ushbu tranzaksiya QQSga tortiladimi? 

Gruziya rezidenti xizmat ko'rsatadigan shaxs ro'yxatdan o'tgan joy bo'lganligi sababli soliqqa tortiladigan nomoddiy aktivni sotib oladi (Gruziya). Shunga ko'ra, norezidentga nomoddiy aktivlarni sotib olish uchun to'langan summa qaytarilgan QQSning 18% miqdorida soliqqa tortiladi .    

Qaysi hollarda norezidentlar QQS to'lamaydilar ?

Eksport daromadi bo'lgan kompaniyalar tomonidan qo'shimcha qiymat solig'i quyidagi hollarda to'lanmaydi :

• 
                             agar ular Gruziyaning erkin sanoat zonalaridan birida ro'yxatdan o'tgan bo'lsa . Ushbu zonalar hududida printsipial ravishda QQS qo'llanilmaydi, shuning uchun xizmatlar va tovarlarning narxi boshqa davlatga qaraganda 18 foizga arzonroq   
  
• 
                             agar ular Gruziyaning "Virtual zona sub'ektlari" maqomini olgan IT sohasi vakillari bo'lsa .