Special Report: Legislation
March 5, 2018
TAX & LAW BRIEF
AMENDMENT TO THE ORDER #996 OF THE MINISTRY OF FINANCE OF GEORGIA
- According to the amendment to the Order #996 of Ministry of Finance of Georgia, additional criteria has been determined for defining electronically provided service for the purpose of place of supply. Specifically, the service is deemed to be provided electronically if the following conditions are met simultaneously:
-- Service is delivered over the internet or an electronic network;
-- The delivery of service is essentially automated and involving minimal human intervention;
-- Provision of service is impossible without involvement of information technology.
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