February 1, 2019
A person registered or obliged to be registered as a VAT payer.
Compulsory registration binding upon:
• A person who carries out an economic activity and whose gross amount of operations to be taxed by VAT during any continuous 12 calendar month exceeds 100 000 GEL (...
TAX CODE of GEORGIA
December 21, 2019
March 1, 2019
Value Added Tax