Special Report: Legislation
March 5, 2018
TAX & LAW BRIEF
PwC Georgia
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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© 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.
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