Skip to main content

Georgia TIN number guide

Tax Identification Numbers in Georgia​

Georgia operates two parallel tax identification systems that often confuse foreigners and developers: the Personal Number used by citizens and the Identification Code used by legal entities and non-citizen individuals. Understanding which applies to your situation is the first step to correct invoicing, banking, and compliance.

Personal Number (11 digits) — Georgian citizens and citizen Individual Entrepreneurs​

Georgian citizen natural persons, including individual entrepreneurs, receive an 11-digit tax identification number that is identical to the national identity card number assigned by the Public Registry. This number is assigned automatically at birth or upon first ID card issuance — no separate tax registration application is required. The same 11-digit number serves as the TIN across all tax obligations.

Non-citizen Personal TIN (9 digits)​

For foreign nationals who are not operating a registered business, the Revenue Service manually assigns a 9-digit TIN. Unlike the citizen number, this is not drawn from any identity document — it is generated by the tax authority and does not carry embedded date-of-birth or gender information.

The enterprise identification number — sometimes called the Identification Code — is a 9-digit identifier allocated by the Public Registry at the moment of company or Individual Entrepreneur registration. This code is structurally different from a personal TIN: the first two digits encode the taxpayer legal form (codes 1 and 3 for physical persons and IEs; codes 2 and 4 for commercial entities and legal persons). For a Georgian citizen operating as an Individual Entrepreneur, the IE identification code from the registry — not their personal 11-digit number — is the operative tax identifier for business transactions.

Taxpayer typeDigit countIssuing body
Georgian citizen (personal)11Public Registry (automatic)
Foreign individual (personal)9Revenue Service (manual)
Legal entity / IE9Public Registry (at registration)

TIN Format and Validation​

The 11-digit personal number carries no published checksum algorithm; validation is performed by the Revenue Service against their registry. The 9-digit codes for entities encode the legal form in positions 1–2, followed by a 7-digit sequential serial number. Developers integrating Georgian TIN validation should treat 11-digit inputs as citizen personal numbers and 9-digit inputs as either foreign personal TINs or entity codes — the two ranges do not overlap and should be validated against the official databases rather than a purely mathematical checksum.

Regex patterns:

  • Citizen personal number: ^\d{11}$
  • Foreign personal TIN or entity code: ^\d{9}$

Registration​

Georgian citizens do not need to apply for a TIN — it is issued automatically with the national ID card by the Public Registry. Foreign nationals and businesses must register actively:

  • Foreign individuals: Register in person at any Revenue Service office with a valid passport, or via live video call while physically located inside Georgia. Remote registration from abroad is not currently supported for the video-call route. A notarized power of attorney enables registration without the applicant's presence.
  • Individual Entrepreneurs: Register at the Public Service Hall or through a notarized power of attorney. The resulting IE identification code from the registry doubles as the TIN for all tax purposes. The process typically completes within one business day.
  • Legal entities: Registered by the National Agency of Public Registry (NAPR). The 9-digit identification code assigned at incorporation is simultaneously the company's TIN.

Official Databases​

  • Search Entities — Public Registry search for legal entities and IEs by name or identification code
  • Tax Payers Registry — Revenue Service registry for confirming active taxpayer status

VAT Registration​

Georgia applies an 18% standard VAT rate. Domestic taxpayers must register as a VAT payer within two business days of the day their taxable turnover in any continuous 12-month period exceeds GEL 100,000. Failure to register triggers a penalty of 5% of the VAT-taxable transactions conducted during the unregistered period. Registered VAT payers must issue tax invoices through the rs.ge portal within 30 calendar days of the customer's request; failure to issue carries a penalty equal to 100% of the VAT amount of that transaction.

Since April 2021, non-resident suppliers of electronic services — including SaaS, streaming platforms, app stores, and digital downloads — must register for Georgian VAT and charge 18% from their very first sale to a non-taxable Georgian individual. There is no minimum threshold for digital services suppliers. Registration and quarterly filing are managed through the dedicated non-resident VAT portal at nr.rs.ge.

Frequently Asked Questions​

Why does my Georgian supplier's 9-digit code look the same as a personal TIN — and which should appear on invoices?​

Georgia uses 9 digits for both foreign individuals' personal TINs and all legal entities' identification codes. The difference lies in positions 1–2: codes starting with 1 or 3 belong to physical persons and Individual Entrepreneurs; codes starting with 2 or 4 belong to companies and other legal entities. On a B2B tax invoice, the correct identifier is always the entity's identification code from the Public Registry, not the director's personal TIN. Mixing these up causes invoice rejection on the rs.ge portal because the system validates the TIN against the entity's registered status. Verify any counterparty's code at the Public Registry search before issuing or accepting an invoice. [1] [2]

I missed the GEL 100,000 VAT threshold and didn't register within two business days — what are the consequences?​

The Georgian Tax Code requires registration within two business days of crossing the GEL 100,000 rolling turnover threshold. Operating without VAT registration beyond that window triggers an automatic penalty of 5% of all VAT-taxable transactions conducted during the unregistered period — applied to the full unregistered turnover, not just the excess above GEL 100,000. Additionally, any VAT invoices you issued during the unregistered period are legally void: your customers cannot reclaim input VAT from them, which often damages the commercial relationship retroactively. The two-business-day deadline is strictly interpreted; voluntary late registration does not eliminate the penalty. [3] [4]

Can a foreign individual get a Georgian TIN without being physically present in Georgia?​

Foreign individuals can register for a 9-digit personal TIN via the Revenue Service online portal using a live video call, but the video-call verification must be completed from inside Georgia — it cannot be done from abroad. The only fully remote alternative is to register as an Individual Entrepreneur through a notarized power of attorney, in which case the resulting IE identification code doubles as the TIN for all tax purposes. In-person registration at any Revenue Service office requires only a valid foreign passport and is typically completed the same day. [5] [6]

Which activities are excluded from Georgia's 1% small business turnover tax, and what happens if you carry them out?​

Government Resolution No. 415 (implementing Tax Code Article 84) bars specific activities from the 1% small business regime: medical, legal, notarial, audit, accounting, and consulting services; banking, lending, and financial intermediation; insurance and brokerage; gambling; excisable goods production; personnel provision (staffing); and — since February 2025 — construction services under NACE codes 41.2, 42, and 43 when delivered to Georgian-resident entities. If the Revenue Service reclassifies your activity as prohibited, your small business status is cancelled retroactively: all affected income becomes subject to the standard 20% personal income tax rate, and back-taxes can cover up to three prior years. [7] [8]

What is Georgia's Virtual Zone IT company status, and what pitfalls strip the 0% profit tax benefit?​

Virtual Zone Person (VZP) status — governed by Tax Code Article 99(1)(p) — exempts a Georgian LLC from corporate profit tax and VAT on IT services delivered to clients outside Georgia. Three pitfalls commonly strip the benefit: (1) revenue from Georgian-resident clients is taxed at the standard 15% corporate rate even within a VZP entity; (2) the company must demonstrate genuine IT development activity with qualified local staff — substance-free shell structures are denied or revoked; (3) any non-IT activity (consulting, marketing, trading) conducted through the same VZP entity is fully taxable. Dividend distributions remain subject to 5% withholding regardless of VZP status. [9] [10]

Must a foreign SaaS or streaming company register for Georgian VAT even with no local office?​

Yes. Since April 2021, non-resident suppliers of electronic services (SaaS, streaming, app stores, digital downloads) to non-taxable Georgian individuals must register for VAT and charge 18%, regardless of turnover and without needing a physical presence. There is no registration threshold for digital services — the first qualifying sale triggers the obligation. Registration and quarterly VAT returns are handled through the Revenue Service's dedicated portal for non-resident providers at nr.rs.ge. Returns are due by the 20th of the month following each quarter; payment is due by the last day of that same month. [11] [12]

How Lookuptax can help you ?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.

LookupTax Signup