Starting 1 October 2026, taxpayers in Georgia will need to comply with a new tax invoice confirmation procedure introduced by the Revenue Service of the Ministry of Finance of Georgia.
Under the new rules, taxpayers must ensure that all received tax invoices are either confirmed or rejected within the prescribed timeframe. The system includes an automated control mechanism. If, by the 5th day of any month, a taxpayer has outstanding tax invoices that have not been confirmed or rejected, access to the Revenue Service’s online portal will be restricted to the tax invoice module only, blocking the use of all other electronic services until the pending invoices are processed.
The restriction is temporary and lifts automatically once all outstanding invoices are confirmed or rejected, with no additional administrative steps required. The Revenue Service designed this mechanism to encourage timely VAT compliance and simplify tax administration overall. By processing invoices promptly, businesses can expect easier VAT filing, more consistent records with trading partners, greater transparency, and fewer tax audits.
Business owners and accountants are advised to review their internal invoice management processes ahead of the deadline, assign clear responsibility for invoice confirmations, and set up routine monthly checks to avoid any interruption to their access to the Revenue Service’s electronic services.
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