Key compliance facts
Standard
Revenue Service XML schema
Authority
Revenue Service of Georgia (Ministry of Finance)
Mandatory For
All VAT-registered businesses
Effective Date
Mandatory framework live; technical evolution ongoing
About Georgia E-Invoicing
Georgia operates a mandatory e-invoicing system through the Revenue Service of Georgia (under the Ministry of Finance). VAT-registered businesses must issue invoices through the Revenue Service's electronic document management system, with structured data transmitted in real time. The framework integrates with Georgia's broader digital tax infrastructure including the unified taxpayer identification system. As an EU Association Agreement signatory, Georgia continues to evolve its system toward greater EU alignment, though specific Peppol or EU ViDA adoption timelines have not been published.
Implementation Phases
- ✓
E-invoicing mandate
EstablishedMandatory for VAT-registered businesses via Revenue Service platform.
Key Compliance Facts
- Operated by Revenue Service of Georgia
- VAT-registered businesses required to issue e-invoices
- Integrated with broader digital tax infrastructure
- EU Association Agreement signatory
- Standard VAT rate: 18%
Frequently Asked Questions
Is e-invoicing mandatory in Georgia?
All VAT-registered businesses. Status: Live & Mandatory.
Which authority regulates e-invoicing in Georgia?
Revenue Service of Georgia (Ministry of Finance)
What e-invoicing standard does Georgia use?
Revenue Service XML schema
What is the e-invoicing model in Georgia?
Clearance via Revenue Service Electronic Document Management System
When did Georgia e-invoicing take effect?
Mandatory framework live; technical evolution ongoing