Georgia VAT Deadline 2026 for Digital Services

April 25, 2026

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The Georgia Revenue Service reminded non-resident digital service providers of their VAT compliance obligations for the second quarter of 2026. The announcement by the Revenue Service specifically targets foreign digital service suppliers that engage in B2C transactions, that is, those that supply digital services to individuals rather than businesses.

The VAT Reporting Obligations

In 2021, Georgia introduced the VAT rules for cross-border digital supplies, including digital content such as videos, music, games, software, and online publications like e-books, newspapers, and magazines, whether accessed through downloading or streaming. Also, certain telecommunication and broadcasting services are subject to these rules.

Non-resident digital service providers must apply an 18% VAT rate to their supplies and file quarterly VAT returns. For the Q2 2026 reporting period, which covers the period from April 1 to June 30, 2026, the Revenue Service reminded foreign companies that they must submit their VAT return by July 20, 2026, and ensure that any VAT due is paid by July 31, 2026.

The Revenue Service further underlined that the obligation to pay VAT is only considered met when the funds are actually credited to the State Treasury account, not when the payment is initiated. Foreign digital service providers can pay due VAT in GEL, a Georgian national currency, USD, or EUR.

In addition to the clarifications and explanations, the Revenue Service also provided links to video tutorials and payment instructions for VAT on digital services, where foreign businesses can find all the relevant information about their VAT obligations.

Conclusion

The Revenue Services announcement serves as a compliance reminder for foreign digital service providers of strict deadlines and the importance of timing the VAT payments. Given that the payment is only deemed complete upon the funds being credited to the State Treasury account, early initiation of transfers is advisable to avoid any risk of non-compliance.

Source: Georgia Revenue Service

Who must comply with Georgia’s VAT rules for digital services?

Non-resident digital service providers that supply services to individuals in Georgia must comply. This applies specifically to B2C transactions, meaning services provided to consumers rather than businesses.

What types of digital services are subject to VAT in Georgia?

The rules cover a wide range of digital services, including streaming or downloadable content such as videos, music, games, software, e-books, newspapers, and magazines, as well as certain telecommunication and broadcasting services.

What VAT rate applies to foreign digital service providers in Georgia?

Foreign providers must apply an 18% VAT rate to their digital services supplied to consumers in Georgia.

What are the VAT filing and payment deadlines for Q2 2026?

For the period from April 1 to June 30, 2026, VAT returns must be submitted by July 20, 2026, and any VAT due must be paid by July 31, 2026.

When is a VAT payment considered complete in Georgia?

A VAT payment is only considered complete when the funds are actually credited to the State Treasury account, not when the payment is initiated. This makes timely transfers essential.

In which currencies can foreign providers pay VAT in Georgia?

Foreign digital service providers can pay their VAT liabilities in Georgian lari (GEL), as well as in US dollars (USD) or euros (EUR), offering flexibility in payment options.

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