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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident through a place of business in Georgia is subject to VAT in the country.

Non-residents without a place of business and subject to VAT on business activities performed in Georgia are required to appoint a resident representative who will be jointly responsible for the payment of the VAT due and for the fulfillment of VAT obligations. Failing to appoint a representative results into the resident customer liable for payment of VAT by application of a reverse charge mechanism.