Georgia has established itself as one of the easiest places in the world to do business, with a streamlined tax administration managed by the Revenue Service (RS). However, for international digital service providers and B2B platforms, the simplicity of the system does not mean a lack of enforcement.
With a standard VAT rate of 18% and strict “Place of Supply” rules for digital services, navigating Georgian compliance requires precise validation of the Taxpayer Identification Number (TIN).
Introduction
The backbone of Georgia’s fiscal infrastructure is the Revenue Service (Semosavlebis Samsakhuri). Georgia utilizes a unified identification system where the Tax ID is central to all business operations, from customs clearance to e-invoicing.
For global enterprises, the challenge lies in verifying the 9-digit Business TIN to ensure legitimate B2B trade. Missteps here prevent the correct application of the Reverse Charge mechanism and expose your business to a standard VAT liability of 18%.
