Significant amendments to the Law on Labour Migration — new rules from March 1, 2026.
The article covers major amendments to the “Law on Labour Migration” coming into force on March 1, 2026, which introduce new rules for foreigners’ employment and entrepreneurial activity in Georgia, including the requirement to obtain a work activity permit and new employer obligations.
Annual property tax declaration of an individual
The article discusses the rules and deadlines for submitting the annual property tax declaration for individuals in Georgia, including the determination of the tax rate and the possibility of submitting a family declaration.
Refund of VAT from the state budget
The article covers the rules for VAT refunds in Georgia, including for exporters and non-resident companies, in accordance with the Tax Code and the orders of the Ministry of Finance.
Revenue Service Approach to Taxation of Uncollectible Receivables and Advances Paid
An amendment has been made to the Revenue Service Order No. 23106 of October 29, 2024.