{"id":629,"date":"2024-01-29T23:33:45","date_gmt":"2024-01-29T23:33:45","guid":{"rendered":"https:\/\/companyformationgeorgia.com\/?p=629"},"modified":"2024-03-18T09:10:03","modified_gmt":"2024-03-18T09:10:03","slug":"fiscal-representative-in-georgia","status":"publish","type":"post","link":"https:\/\/companyformationgeorgia.com\/fiscal-representative-in-georgia\/","title":{"rendered":"Fiscal Representative in Georgia"},"content":{"rendered":"\n<p>Individuals or entities can appoint a <strong>fiscal representative in Georgia <\/strong>who can participate in tax matters on their behalf. This representative will handle various tax-related matters such as: filing VAT returns, communicating with tax authorities, and ensuring compliance with Georgian tax laws. Our <a href=\"https:\/\/companyformationgeorgia.com\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>company formation specialists in Georgia<\/strong> <\/a>will explain more about the tax obligations and help you with fiscal representation.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_64 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyformationgeorgia.com\/fiscal-representative-in-georgia\/#how-can-a-fiscal-representative-help-you-in-georgia\" title=\"How can a fiscal representative help you in Georgia?\">How can a fiscal representative help you in Georgia?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyformationgeorgia.com\/fiscal-representative-in-georgia\/#vat-registration-in-georgia\" title=\"VAT registration in Georgia\">VAT registration in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/companyformationgeorgia.com\/fiscal-representative-in-georgia\/#vat-refunds-in-georgia\" title=\"VAT refunds in Georgia\">VAT refunds in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/companyformationgeorgia.com\/fiscal-representative-in-georgia\/#statistics-about-taxes-in-georgia\" title=\"Statistics about taxes in Georgia\">Statistics about taxes in Georgia<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"how-can-a-fiscal-representative-help-you-in-georgia\"><\/span><strong>How can a fiscal representative help you in Georgia?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A <strong>fiscal representative in Georgia <\/strong>can assist businesses or entities that have tax obligations in the country. The main services of a fiscal representative include:<\/p>\n\n\n\n<ul>\n<li>Tax compliance with all the relevant <strong><a href=\"https:\/\/companyformationgeorgia.com\/taxation-in-georgia\/\" target=\"_blank\" rel=\"noreferrer noopener\">tax laws and regulations in Georgia<\/a><\/strong>. This includes registering for VAT and other applicable taxes, filing tax returns, and making timely tax payments;<\/li>\n\n\n\n<li>Communication with tax authorities;<\/li>\n\n\n\n<li>Keeping accurate tax records and documentation (invoices, receipts, etc.);<\/li>\n\n\n\n<li>VAT refund assistance.<\/li>\n<\/ul>\n\n\n\n<p>The specific services and roles of a fiscal representative may vary depending on your business&#8217;s needs, the type of taxes involved, and the nature of your transactions in Georgia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"vat-registration-in-georgia\"><\/span><strong>VAT registration in Georgia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Foreign companies that wish to <strong><a href=\"https:\/\/companyformationgeorgia.com\/vat-in-georgia\/\" target=\"_blank\" rel=\"noreferrer noopener\">register for VAT <\/a><\/strong>and have a permanent presence in the country are required to appoint a <strong>fiscal representative in Georgia<\/strong>.<\/p>\n\n\n\n<p>A permanent or fixed establishment is defined as a place outside the taxable natural person or company\u2019s main location, but that has the necessary means to provide or receive services and conduct business.&nbsp;<\/p>\n\n\n\n<p>The standard VAT rate in Georgia is 18%. This rate applies to the supply of all goods and services within the country. Some supplies are VAT-exempt, including <strong><a href=\"https:\/\/companyformationgeorgia.com\/open-a-financial-company-in-georgia\/\" target=\"_blank\" rel=\"noreferrer noopener\">financial services,<\/a><\/strong> goods and services required for oil and gas operations, certain medical and education services, etc.<\/p>\n\n\n\n<p>A <strong>fiscal representative in Georgia<\/strong> will help you with VAT registration. This is required if the taxable turnover exceeds 100,000 GEL in any continuous 12-month period. Georgian fixed establishments of foreign taxable persons are liable for VAT registration from the start of taxable operations.<\/p>\n\n\n\n<p>Non-established businesses providing digital services to individuals in Georgia must declare and pay VAT in Georgia.<\/p>\n\n\n\n<p>If you need help with <strong><a href=\"https:\/\/companyformationgeorgia.com\/about-us\/\" target=\"_blank\" rel=\"noreferrer noopener\">company incorporation in Georgia<\/a><\/strong> and other tax matters, our specialists can assist you.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"vat-refunds-in-georgia\"><\/span><strong>VAT refunds in Georgia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If a foreign business from a European Union (EU) country is registered for VAT in their own country, they can potentially get a refund of the VAT they pay in Georgia under certain conditions. A <strong>fiscal representative in Georgia <\/strong>is mandatory in this case.<\/p>\n\n\n\n<p>The process involves applying to the <a href=\"https:\/\/old.rs.ge\/en\/1340\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Revenue Service in Georgia<\/strong><\/a>, along with various documents like invoices, import declarations, and proof of the authorized representative&#8217;s appointment. The Revenue Service of Georgia will review the application and decide within six months. If the refund is approved, it will be provided in GEL.<\/p>\n\n\n\n<p>Our <a href=\"https:\/\/companyformationgeorgia.com\/accounting-in-georgia\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>accountants in Georgia<\/strong> <\/a>can provide additional help if you wish to manage your taxes more efficiently. We can also recommend you a <a href=\"https:\/\/www.lawfirmgeorgia.com\/\">team of local lawyers<\/a> specialized in corporate legal matters. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"statistics-about-taxes-in-georgia\"><\/span><strong>Statistics about taxes in Georgia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you are interested in discovering more insights about the composition of tax revenues in Georgia, here are some statistics from the year 2021:<\/p>\n\n\n\n<ul>\n<li>The highest share of tax revenues, accounting for 45.6% of the total, came from VAT;<\/li>\n\n\n\n<li>The second-highest share of tax revenues in 2021 &#8211;&nbsp; 27.9% of the total &#8211; was derived from personal income tax;<\/li>\n\n\n\n<li>The total tax revenues in Georgia in 2021 were 13,550 million GEL;<\/li>\n\n\n\n<li>The total tax revenues represent 22.6% of Georgia\u2019s GDP in the same year.<\/li>\n<\/ul>\n\n\n\n<p>If you have more questions about <strong>fiscal representation <\/strong>or need assistance in <strong>opening a company in Georgia<\/strong>, please <a href=\"https:\/\/companyformationgeorgia.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>contact our team.<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Learn why you need fiscal representation in Georgia. <\/p>\n","protected":false},"author":3,"featured_media":630,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[131,9,149,504,11],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal Representative in Georgia: Advice for Foreign Companies<\/title>\n<meta name=\"description\" content=\"You can appoint a fiscal representative in Georgia by contacting our team. 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