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Georgia e-Invoicing

Updated 19 February 2026

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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.
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.
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.

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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.

Standards:

National Revenue Service e-Invoice standard

Supported Formats:

XML (Revenue Service e-Tax Invoice schema)

Clearance Model:

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.

Archiving Requirements:

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

N/A

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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Frequently asked questions about e-Invoicing in Georgia

Primary sources for Georgia

rs.ge, mof.ge.

Related Countries

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