Invoice requirements in Georgia
The Tax Code of Georgia asks every invoice, as a source document, to name both parties, carry a date and list the services with their value. Only a VAT payer must issue a tax invoice, and services to a business abroad are outside Georgian VAT, so a 1% small business invoicing a foreign client needs no VAT line.
What the invoice must show
Every invoice (tax source document)
- Who sells and who buys, so both can be identified
- The date
- The services and their value
- A copy you keepThe law asks for two identical copies
- An invoice numberNot set by the Tax Code; good practice
VAT payer
- A tax invoice to a business client in Georgia
- Fields set by Finance Minister Order 996We could not read its current text
Registration for VAT is required once VAT taxable supplies pass GEL 100,000 in any 12 months in a row.
Example invoice
Open in the invoice generatorInvoice
From
Nino Beridze, individual entrepreneur
14 Rustaveli Avenue Tbilisi 0108 Georgia
ID 01001012345
To
Northwind Labs Inc.
500 Market Street San Francisco, CA 94105 United States
| Description | Qty | Price | Total |
|---|---|---|---|
| Product design, October 2026 | 1 | $3,200.00 | $3,200.00 |
| Design review calls | 4 | $90.00 | $360.00 |
- Subtotal
- $3,560.00
- Total
- $3,560.00
A designer with 1% small business status invoicing a US company in dollars. No VAT line. Sample names and numbers.
Rules at a glance
- Minimum content
- Both parties identified, a date, the services and their value, in two copiesTax Code, Article 72
- Tax invoice
- Issued by a VAT payer to another taxable person, on paper or electronicallyTax Code, Article 180
- Small business
- Keeps a records book and every source document it issues or receivesTax Code, Article 91
- VAT rate
- 18%Tax Code, Article 166
- Services to a business abroad
- Supplied where the client is established, so outside Georgian VATTax Code, Article 162¹
- Currency
- Not limited; tax is counted in GEL at the National Bank rate of the transaction dayTax Code, Article 73
- Keep records
- At least 3 years after the end of the year the document is needed forTax Code, Article 72
With 1% small business status
The Tax Code puts no tax invoice duty on a small business. What it asks is that you keep a records book and every source document you issue or receive. An invoice to your client, with both names, the date, the work and the amount, is that document; keep your copy.
You are not a VAT payer until your VAT taxable supplies pass GEL 100,000 in 12 months in a row. Services to a business abroad are supplied outside Georgia, so they are not VAT taxable supplies there.
If you are registered for VAT
A VAT payer issues a tax invoice to another taxable person, on paper or electronically. Its form, fields and the way it is issued are set by Finance Minister Order 996, which the Tax Code points to. The current text of that order is not free to read on Matsne, so we do not list its fields here.
For a business client abroad the place of supply is where the client is established, so no Georgian VAT is due. The Code sets no wording for the invoice. A short line such as "Place of supply outside Georgia, not subject to Georgian VAT" tells the client why.
Currency and the exchange rate
You can invoice in dollars or euros. For tax the amount is turned into lari at the National Bank of Georgia rate of the transaction day.
What the law leaves open
The fields, numbering and whether the rs.ge e-invoice is required for VAT payers sit in Finance Minister Order 996. Its current text is behind a paywall on Matsne, so we did not read it.
Language: the Tax Code has no rule for invoices, and the official language law covers public bodies. We found nothing that forbids an English invoice.
Which day is the "transaction day" for a service (the invoice, the work or the payment) is not defined in Article 73.
Whether a small business must hand a document to a foreign client at all: the Code only says such documents are kept.
Questions
Does a 1% small business in Georgia need to issue invoices?
The Tax Code sets no tax invoice duty for a small business. It must keep every source document it issues, so send your client an invoice with both names, the date, the work and the amount, and keep a copy.
Do I add Georgian VAT for a client abroad?
No, for a business client. The service is supplied where the client is established, outside Georgia.
Can I invoice in USD?
Yes. For tax the amount is converted to lari at the National Bank of Georgia rate of the transaction day.
How long do I keep invoices in Georgia?
At least 3 years after the end of the year the document is needed for.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
More guides
Send it from Navorina Invoicing
In Navorina the same invoice gets a payment page, a viewed mark and reminders. We open by invitation.