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Special Report: Legislation
January 24, 2018

TAX & LAW BRIEF


PwC Georgia

IMPORTANT AMENDMENTS TO THE GEORGIAN TAX CODE

Amendments were introduced to the Tax Code, covering the following:

- The VAT payer of European Union is allowed to request refund of VAT paid on the purchase of goods (except, immovable property) and/or services or during importation of goods in Georgia in case of satisfying certain prescribed conditions.

- Distribution of profit earned before 1 January 2017 by a permanent establishment of non-resident enterprise shall not be subject to profit tax.

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© 2018 PwC Georgia


PwC is one of the world’s largest providers of assurance, tax, and business consulting services. PwC has been serving clients in Georgia since 1996, and in July 2005, opened an office in Tbilisi, which now employs over 60 professionals. We have built up our position as supplier of professional services operating with integrity in accordance with the highest ethical standards and, as a result, we now play an important role in developing the business community in Georgia.

Exchange Rates (NBG)
  02/22/18 + / -
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