|Compulsory registration binding upon:|
In addition, the mandatory registration requirement is not included in the determination of:
Non-resident (other than a natural person who is a citizen of Georgia), which provides services in Georgia without registration of VAT payer and permanent establishment, is considered as a VAT payer only for this service is subject to the reverse charge.
Person carrying out the import or temporary import of goods in Georgia is considered as a VAT payer only for this import or temporary import without the obligation of registration.
<s VAT rates: