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Comparative analysis of VAT regulations effective as of and before 1 January 2021
Deloitte Academy online training
On 25-26 March Deloitte Academy delivered the next successful online training session on the topic of “Comparative analysis of VAT regulations effective as of and before 1 January 2021”.
Training covered the following topics:
25 March:
- 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)
26 March:
- 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.