Georgia
GEGeorgia’s VAT tax invoice (sagadasakhado angarish-paktura) may be issued on paper or electronically through the Revenue Service, while goods waybills must be completed electronically on the Revenue Service website.
Guide reviewed .
Invoicing and electronic documents
Revenue Service electronic tax invoice
The electronic form of the VAT tax invoice (Annex III-05²), issued as an alternative to the paper form. It is a national system with no Peppol connection.
Form set by Order No. 996 of the Minister of Finance · Official source: Matsne · Minister of Finance Order No. 996 on tax administration, consolidated 26 October 2026 (PDF, Georgian)
Electronic waybill (sasakonlo zednadebi)
The goods waybill, completed electronically by the seller or consignor after registering on the Revenue Service website (rs.ge).
Form set by Order No. 996 (Annex II-01²) · Official source: Matsne · Minister of Finance Order No. 996 on tax administration, consolidated 26 October 2026 (PDF, Georgian)
Georgia has no Peppol Authority, and Peppol plays no role in its VAT invoicing. Tax invoices and waybills are created in the Revenue Service’s own systems. The tax invoice is what supports the buyer’s VAT deduction, so a commercial invoice sent by other means does not replace it.
Implementers should check the current consolidated text of Order No. 996, which the Minister of Finance amends often, and the Revenue Service’s notices on invoice confirmation. The Revenue Service news pages could not be read for this guide, so the October 2026 confirmation rule rests on a secondary report.
Legal guide
B2B · VAT tax invoices
Issued on request; paper or electronicA VAT-registered taxable person issues a tax invoice when supplying another taxable person; for supplies to end consumers, only on request. The Tax Code allows written or electronic form and leaves forms and procedures to the Minister of Finance. Failing to issue a tax invoice at the buyer’s request is fined at 100% of the VAT on the transaction.
Official source: Matsne · Tax Code of Georgia, English consolidated text (Articles 176, 180 and 282)B2B · electronic invoicing
No general e-invoicing obligation found in the sources reviewedOrder No. 996 sets a paper form (Annex III-05) and an electronic form (Annex III-05²) of the tax invoice. The paper invoice is handed to the buyer within 30 calendar days of the request. Neither the Order nor the Tax Code, as reviewed, makes the electronic form compulsory for all VAT payers.
Official source: Matsne · Minister of Finance Order No. 996 on tax administration, consolidated 26 October 2026 (PDF, Georgian)VAT deduction
Tax invoice requiredA tax invoice drawn up under the Tax Code is the ground for deducting input VAT on domestic purchases. A deduction cannot be based on a tax invoice issued for a fictitious transaction or more than three years after the end of the year of the transaction.
Official source: Matsne · Tax Code of Georgia, English consolidated text (Articles 176, 180 and 282)Goods transport
Electronic waybillA waybill is completed electronically at the moment of supply or start of transport. A printout need not travel with the goods. Paper waybills may be completed only when the Ministry of Finance’s e-services are down.
Official source: Matsne · Minister of Finance Order No. 996 on tax administration, consolidated 26 October 2026 (PDF, Georgian)Invoice confirmation
Access restriction from 1 October 2026According to a secondary report of a Revenue Service notice, VAT taxpayers who still have unconfirmed tax invoices or special tax invoices on the 5th of the month lose access to e-services on service.rs.ge, except the invoice modules, until they confirm or reject them. The legal act behind this was not found.
Official source: Lookuptax (secondary) · Georgia restricts Revenue Service e-services for unconfirmed tax invoices
Timeline
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Unconfirmed invoices restrict e-services
Reported start of the Revenue Service restriction for VAT taxpayers with unconfirmed tax invoices (secondary source).
Official source: Lookuptax (secondary) · Georgia restricts Revenue Service e-services for unconfirmed tax invoices - Upcoming at review
Amended tax invoice forms
Announced amendments to Order No. 996 take effect, including a revised advance-payment invoice form and new correction-total lines on electronic tax invoices.
Official source: Matsne · Minister of Finance Order No. 996 on tax administration, consolidated 26 October 2026 (PDF, Georgian)
Peppol in Georgia
- Directory participants
- 2
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 2 participants
- 2 participants
- ApplicationResponse1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.