In accordance with the amendments made to the Georgian Tax Code that entered into effect on January 1, 2018, the income earned by a natural person supplying of some kind of goods will be taxed at the rate of 15% by a person purchasing the goods.

According to the order 489 of the Minister of Finance of Georgia, dated 29 December 2017, amendments basically apply to the revenue received from supplying the scrap and waste of ferrous  and non-ferrous metal.

Meanwhile, the rule of taxation shall apply only if the commodity bill is not submitted when the goods are delivered.

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