Georgia VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Georgia. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
Zero for nonresident suppliers of electronic services to Georgian consumers under the simplified DST scheme. Residents register at GEL 100,000 in any 12-month period.
Filing frequency
Monthly or Quarterly
Do I need to register for VAT in Georgia?
Georgia charges 18% VAT on supplies to Georgian consumers. Since 1 October 2021, foreign suppliers of digital services (electronically supplied services) to Georgian B2C customers must register under a simplified Digital Services Tax (DST) regime through the Revenue Service of Georgia. There is no minimum-turnover threshold for nonresidents under the DST scheme.
B2C digital services to Georgian consumers: register under the simplified DST regime through the Revenue Service from the first taxable supply. Tax rate is 18%.
B2B services to a VAT-registered Georgian buyer: reverse-charge mechanism applies under the Tax Code of Georgia. The buyer self-accounts. Capture the buyer's Georgian VAT identification number.
Goods sales: not in DST. Standard import VAT and customs duties apply at the border.
No fiscal representative required. The DST regime is digital-only and accepts direct nonresident registration.
How to register
Georgian DST registration runs through the Revenue Service nonresident e-portal. The regime is intentionally lightweight, modelled on the EU OSS structure. No fiscal representative is required.
What you'll need: US tax ID (EIN), proof of business registration, expected Georgian sales, bank account details (any currency).
Typical timeline: 1 to 3 weeks. The DST regime is designed for fast nonresident onboarding.
Cost: Free. No fiscal representative fees and no bank guarantee under DST.
Filing and deadlines
Georgian DST returns are filed quarterly through the Revenue Service portal, due by the 20th of the month following each quarter. Returns are filed in GEL. There is no OSS overlap.
Local Georgia filing frequency: Monthly or Quarterly.
Return due: 15th of month following period.
Payment due: Same as return.
E-invoicing status in Georgia
Status
Mandatory
Format
XML via rs.ge (Revenue Service portal)
Model
Pre-clearance
Scope
B2G + B2B
Go-live
2012-01-01
All VAT invoices issued through rs.ge; waybills also electronic for goods movements.
Common mistakes US SaaS makes in Georgia
Confusing Georgia (the country) with the US state of Georgia. Different jurisdictions, different tax regimes. Georgian VAT (DST) is administered by the Revenue Service of Georgia under Georgian law.
Skipping DST registration because there's no threshold to cross. Zero threshold means registration is required from the first sale, not after a turnover trigger.
Charging VAT on B2B sales to VAT-registered Georgian buyers. Reverse charge applies; the buyer self-accounts. Charging in error means refunding and amending later returns.
Filing in EUR or USD. Returns must be in GEL. Use the National Bank of Georgia (NBG) reference rate for FX conversion on the supply date.
Trusting Stripe Tax to handle Georgian DST. Stripe collects but you remain the supplier of record. Revenue Service DST registration is still your obligation.
Not sure if you've crossed the Georgia threshold?
Run a free exposure check across Georgia and the major Eastern European, MENA and EU jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
Do US SaaS companies need to register for Georgian VAT?
Yes. Foreign suppliers of digital services to Georgian B2C customers must register under the simplified DST regime from the first taxable supply, with no nonresident threshold.
What is the Georgian VAT registration threshold for nonresident sellers?
Zero for nonresidents supplying digital services under the DST regime. Georgian residents register at GEL 100,000 in any 12-month period; the resident threshold does not apply to nonresident e-services sellers.
How often do I file VAT returns for Georgia sales?
Georgian DST returns are filed quarterly through the Revenue Service, due by the 20th of the month following each quarter. The data sources show the local Georgian filing frequency as: Monthly or Quarterly.
Is e-invoicing mandatory in Georgia?
E-invoicing status in Georgia: Mandatory. Format: XML via rs.ge (Revenue Service portal).
Can I use the EU One Stop Shop (OSS) for Georgian VAT?
No. Georgia is not part of the EU VAT area or any OSS scheme. Georgian VAT is filed directly with the Revenue Service of Georgia under the DST regime.