A responsibility matrix assigns a person to perform, review, and approve each VAT process. Sales and procurement provide complete contract, customer, supplier, and service data for tax classification. Accounting records tax invoices, import VAT, reverse-charge transactions, exemptions, input tax allocations, and corrections in the designated registers. A designated reviewer reconciles the sales and purchase registers with the general ledger and the Revenue Service tax account. Approval of the monthly VAT return and payment should be separate from data entry alone. For the rolling turnover threshold of GEL 100,000, specify who updates it after each relevant business transaction and reports a potential threshold breach. Only people with the required permissions should have access to RS.ge; two-step authentication, deputy access rights, and regular access reviews should be documented. A deputy for leave or absence needs timely access to the calendar, supporting documents, calculations, and electronic notices. External tax advisers can take on tasks, but an internal person should still coordinate their work, follow-up questions, and deadlines. Record discrepancies and corrections in an auditable trail, including the person responsible, approval, date, and reason.
Assigning Responsibility for a Company's Internal VAT Processes in Georgia
A company's VAT responsibilities in Georgia should clearly assign the recording, tax classification, review, approval, filing, and payment to specific people. Primary responsible persons and deputies should be designated for deadlines, access to the RS.ge tax account, and absences.
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