What documents does a representative need for a VAT application in Georgia?

They need proof of identity, an appropriate power of attorney, and the access rights required for the submission method.

Do contracts and invoices need to be attached to a company's VAT application in Georgia?

They may be required as evidence of turnover, business activity, and the reason for registration. Their details must be consistent with the application and turnover statement.

Where can a company check the current document requirements for VAT registration in Georgia?

The applicable requirements are those shown in the current application form and guidance from the Revenue Service in the RS.ge system or at the relevant Service Centre.

Documents for a Company's VAT Registration in Georgia

Q: What basic information does a company need for VAT registration in Georgia?

The required information includes, in particular, the tax identification number, legal entity or personal details, registered address, contact information, and business activity.

Q: What turnover records does a company need for mandatory VAT registration in Georgia?

The rolling 12-month calculation should include the date, type of turnover, tax treatment, amount excluding VAT, and the transaction that triggered registration.

For a VAT registration application through RS.ge, companies in Georgia prepare company and tax details, contact information, business activities, and the reason for voluntary or mandatory registration. For mandatory registration, a turnover statement must clearly substantiate the relevant threshold-crossing date.

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Basic information includes the Georgian tax identification number, legal entity or personal details, and registered business address. The mobile number, email address, and access to the tax account should be current and functional. The planned or current economic activity should be stated in a way that is consistent with the company details and turnover records. If a representative is acting, the representative's identity, power of attorney, and required access rights are needed. For voluntary registration, the voluntary reason for applying should be documented. If the turnover threshold is exceeded, the document file should include a rolling 12-month calculation showing the date, type of turnover, tax treatment, amount excluding VAT, and the transaction that triggered registration. Special triggers, such as a reorganisation, a contribution in kind by a registered partner, or the manufacture of excisable goods, require appropriate evidence of the relevant event. Contracts, invoices, and calculations should consistently state the tax identification number, business partner, date, and amount. The information used in the application should be checked against the tax account and existing register details. As specific form fields and attachments in the RS.ge system may change, check the Revenue Service's current application form before submitting.

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