Effective September 1, 2025, Georgia will implement substantial changes to the rules for issuing tax invoices.
Following recent amendments to Order No. 996 issued by the Minister of Finance, both the structure of tax invoices and the procedure for their issuance have been significantly revised. These changes are already legally effective and will impact all businesses involved in issuing tax invoices at the advance payment and delivery stages.
Background – What Was in Place Before
Until now, advance and delivery tax invoices were issued separately. The connection between the two could only be identified through annexes submitted with the VAT declaration. As a result, it was not possible to establish a direct link between these invoices themselves, creating operational difficulties and reducing transparency.
What’s New
Under the new rules, delivery tax invoices must now explicitly include reference details of the related advance invoice. Additionally, it becomes mandatory to disclose the VAT amount already paid at the advance stage, allowing the system to calculate the net VAT payable at the time of delivery (i.e., the VAT due on delivery minus the VAT already assessed on the advance payment).
