From October 1, 2021 The Tax Code of Georgia, established that a taxable person, who is not established or has no habitual residence in Georgia, or has no fixed establishment in Georgia engaged in the supply of the digital services in Georgia, must pay Value Added Tax (VAT) as of October 1, 2021. Who must[...]

1. Introduction One of Georgia's goals is to become an information technology center in the region, and since 2011 the country has been attracting international investment and stimulating the IT business. Even from January 1, 2011 law on information technology zones came into force, changes were made to the tax code and the Government resolution[...]