VAT in Georgia depends on whether operations are VATable, the customer location, service type and business structure. Revenue Service materials describe mandatory VAT registration when VATable operations exceed GEL 100,000 over a continuous 12-month period.
For foreign-client digital or consulting services, classification matters. Orient Cities treats this as a file-review question, not a quick slogan.
If your question is mainly about 1%, read Individual Entrepreneur and 1%. For tax residence, review tax residency and 183 days.
Before choosing the route
Read the business, tax and banking FAQ, review our company and legal file services, and if you want to open a real file, send the details through the business file form.
Orient Cities note: This guide is written in the Orient Cities voice after reviewing official sources such as Revenue Service and Enterprise Georgia, with practical topic inspiration from ExpatHub's expat-focused business and tax materials. It is not final tax or legal advice; each file is confirmed by activity and documents, and sensitive tax cases are routed to a licensed specialist.