Comparative analysis of VAT regulations effective as of and before 1 January 2021  

Training covered the following topics:

17 May:

• Taxable transactions (supply of goods; supply of services)
• Time of taxable transactions (time of taxable transactions for supply of
  goods/services)
• Taxable Amount (taxable amount for supply of goods/services)
• Special taxation schemes for supplying certain categories of goods
• Using vouchers in taxable transactions
• Place of taxable transactions (place of supply of goods; place of supply of services)

18 May:

• VAT registration
• Cancelling VAT registration
• General provisions and the right to recover input VAT
• Rules for recovering input VAT
• Recovering input VAT proportionally
• Limitations on the right to recover input VAT and VAT correction
• VAT invoices and VAT refunds
• VAT-exempt transactions

Representatives of Georgia’s leading companies across various industries attended the webinar and actively participated in the discussions.