Georgia VAT: threshold and foreign clients
Tax status and VAT are separate. A foreign client does not, by itself, settle either one.
Find my likely routeThe registration threshold
The ordinary mandatory VAT registration threshold is more than GEL 100,000 of relevant VAT-taxable transactions in any continuous 12-calendar-month period. This is not the SBS annual turnover threshold. Exclusions and other registration triggers must be checked.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselWhere the supply belongs
Services require place-of-supply classification. Customer business status, establishment and service type matter. Supplies to foreign clients may receive different treatment; do not label every foreign invoice exempt.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselWhat your accountant needs
Give the accountant service descriptions, customer status, contracts, invoices and rolling taxable-turnover records through the agreed secure channel. Agree who monitors registration and who files the returns.
As of 9 October 2026 — Georgia Tax Code · Verify with Georgian counselUseful questions.
Does SBS remove VAT obligations?
No. VAT registration and reporting must be evaluated separately.
Can the screening decide my VAT treatment?
No. It flags turnover and client-location questions for transaction-specific review.
General information, not an individual legal or tax opinion. All tax and immigration propositions require Georgian counsel verification against the latest rules and your facts.
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