Steuersatz nach Region Georgien

Um sich zu registrieren, ist es notwendig, ein spezielles Formular namens „Registrierungsformular eines ausländischen Steuerzahlers“ auszufüllen, das auf der Website des georgischen Steuerdienstes verfügbar ist.

Das Formular erfordert bestimmte Angaben zu Ihrem Unternehmen, wie z. B.:

– Das Land, in dem das Unternehmen zu Steuerzwecken gegründet wurde;
– The code and description of the company’s activities;
– The tax identification number of the country where the company is established.

Once you have filled out and submitted this form, the Georgian Tax Service will provide instructions to registered digital companies on how to proceed with VAT report submissions.

Online services such as website and webpage hosting, remote maintenance of programs, systems administration, and data warehousing. It also covers the supply of on-demand disc space, software downloads and updates, banner ad blockers, drivers, and automated installations of filters and firewalls. Additionally, it includes accessing or downloading desktop themes, images, screensavers, digitized books, online publications, newspapers, journals, weblogs, and website statistics. Other services are online news, traffic, weather reports, real-time financial data, advertising space, search engines, music, jingles, ringtones, films, games, automated online games, and streaming radio or TV programs on demand.

If you don’t meet the deadline set by Georgia’s tax laws for submitting your tax return or tax calculation, penalties apply. Here’s how it works:

If you’re up to 2 months late, you’ll be fined 5% of the tax due based on your return. However, the total fine for the entire delay period can’t exceed 30% of the tax due.
If you’re more than 2 months late, the fine increases to 10% of the tax due based on your return or tax calculation.
If your tax return or tax calculation shows that you owe no tax (zero), then no fine is imposed under this rule.