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Georgia e-Invoicing

Updated 19 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Georgia mandates e-invoicing for B2B and B2G since 2012. All VAT-registered taxpayers must issue electronic tax invoices through the Revenue Service portal (rs.ge), a centralised platform that feeds VAT data directly to the tax authority. Invoices use the Revenue Service XML schema.

Georgia e-Invoicing Overview

B2B
mandatory
since 1 January 2012
Mandatory issuance of electronic tax invoices for all VAT-registered taxpayers through the Revenue Service taxpayer portal (rs.ge) under the Tax Code of Georgia. Both supplier-issued and adjustment invoices must be exchanged via the central platform, which feeds VAT data directly to the Revenue Service.
B2G
mandatory
since 1 January 2012
Mandatory electronic tax invoicing for all VAT supplies to public bodies through the Revenue Service portal , in line with the general VAT invoicing obligation under the Tax Code.
B2C
none
No B2C e-invoicing initiative. Sales to private consumers are documented through fiscalized cash registers connected to the Revenue Service; the rs.ge e-Tax Invoice portal is a B2B/B2G VAT invoicing framework only.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

Electronic Tax Invoicing Service Launched
1 January 2010
B2B
The Revenue Service of Georgia launched the centralized electronic tax invoicing service on the rs.ge portal , allowing VAT taxpayers to issue, sign and exchange tax invoices online.
Mandatory e-Tax Invoicing for VAT Taxpayers
1 January 2012
B2B
Use of electronic tax invoices via the Revenue Service portal became mandatory for all VAT-registered taxpayers under the Tax Code of Georgia, with VAT input deduction conditioned on the existence of a matching e-Invoice on the platform.
Tax Code Reforms Strengthen e-Invoicing and Fiscalization
1 July 2021
Legislative
Subsequent amendments to the Tax Code aligned the e-Invoicing framework with the EU VAT Directive in the context of Georgia's DCFTA / EU Association Agreement , strengthening fiscalization rules for B2C cash receipts and tightening cross-border VAT reporting.

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Compliance Regime

CTC Model
Centralised platform
Centralized exchange via the Revenue Service rs.ge portal: tax invoices are created, signed and delivered to the buyer through the platform, which simultaneously feeds VAT data to the tax administration. The buyer must confirm or reject the invoice within statutory deadlines.
Network
Centralised platform
Standards
National Revenue Service e-Invoice standard

Record-keeping & Reporting

Archiving
6 years retention required by the Tax Code; e-Invoices stored on the Revenue Service portal remain available to issuer and buyer

Technical Formats

XML (Revenue Service e-Tax Invoice schema)

Penalties

Failure to Issue Electronic Tax Invoice
Failure to issue an electronic tax invoice through the Revenue Service portal when required by the Tax Code attracts financial penalties calculated as a percentage of the supply value, with denial of input VAT deduction for the buyer.

Official Sources

  • rs.geOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • IndiaMandatory

Frequently asked questions about e-Invoicing in Georgia

Yes, e-Invoicing is mandatory in Georgia for B2B (since 2012-01-01) and B2G (since 2012-01-01) transactions.

B2B e-Invoicing in Georgia is mandatory since 2012-01-01. Mandatory issuance of electronic tax invoices for all VAT-registered taxpayers through the Revenue Service taxpayer portal (rs.ge) under the Tax Code of Georgia. Both supplier-issued and adjustment invoices must be exchanged via the central platform, which feeds VAT data directly to the Revenue Service.

B2G e-Invoicing in Georgia is mandatory since 2012-01-01. Mandatory electronic tax invoicing for all VAT supplies to public bodies through the Revenue Service portal , in line with the general VAT invoicing obligation under the Tax Code.

Georgia supports the following e-Invoice formats: XML (Revenue Service e-Tax Invoice schema).

Georgia uses the following e-Invoicing standards: National Revenue Service e-Invoice standard. Archiving requirement: 6 years retention required by the Tax Code; e-Invoices stored on the Revenue Service portal remain available to issuer and buyer.

Centralized exchange via the Revenue Service rs.ge portal: tax invoices are created, signed and delivered to the buyer through the platform, which simultaneously feeds VAT data to the tax administration. The buyer must confirm or reject the invoice within statutory deadlines.

Georgia has penalties for e-Invoicing non-compliance. Failure to Issue Electronic Tax Invoice: Failure to issue an electronic tax invoice through the Revenue Service portal when required by the Tax Code attracts financial penalties calculated as a percentage of the supply value, with denial of input VAT deduction for the buyer.