Expense rules in Georgia.
All RS rules: 18% VAT, mission allowances and VAT recovery rules in Georgia.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 18% | 100% reclaimable | If business legitimate |
| Travel meals | 18% | 100% reclaimable | Per diem cap |
| Accommodation | 18% | 100% reclaimable | E-invoice required |
| Fuel | 18% | 100% reclaimable | Business records |
| Train / flight | 18% | 100% reclaimable | Public transport |
| Taxi / Bolt / Yandex | 18% | 100% reclaimable | E-receipt |
| Client gifts | 18% | Limited | RS reasonable cap |
| Parking | 18% | 100% reclaimable | E-invoice |
E-invoicing
RS portal mandatory.
Per diem
MNC standard.
Retention
RS records: 6 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | GEL 0,80/km | By company | Standard practice |
| Motorcycle | GEL 0,40/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Tbilisi | GEL 80 | GEL 280 | GEL 360 |
| Batumi / Kutaisi | GEL 60 | GEL 220 | GEL 280 |
| Senior executive | GEL 200 | GEL 600 | GEL 800 |
| Foreign — Istanbul | GEL 180 | GEL 500 | GEL 680 |
| Foreign — Berlin | GEL 250 | GEL 700 | GEL 950 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on e-invoice.
Tax friendly
Georgia: IT, fintech tax haven.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Georgia → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| GE VAT for foreign | None | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
Virtual zones
IT Virtual Zone for exports.
Outbound
GE company can recover EU VAT.
Industrialize your Georgia expenses with Illizeo.
18% VAT, RS e-invoicing, MNC per diem, multi-currency GEL↔USD↔EUR↔CHF: all the RS rules above are natively integrated into Illizeo.
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