Special Report December 6, 2017	Days:  13 15 06 14 19

legislation

TAX & LAW BRIEF

PwC Georgia

DRAFT AMENDMENTS TO THE TAX CODE OF GEORGIA

The draft amendment to the Tax Code of Georgia has been published on the Legislative Herald of Georgia, on 17th November 2017, according to which:

- The VAT payer of European Union is allowed to request refund of VAT paid on the purchases of goods (except, immovable property) and/or services or during importation of goods in Georgia in case of satisfying certain prescribed conditions.

- For VAT refund purposes, the person is liable to appoint authorized representative.