New VAT Invoice Confirmation Rules - Changes Effective October 1, 2026

According to Levan Dgebuadze, Head of the Methodology Department of the Revenue Service, starting from October 1, 2026, confirming VAT invoices will become mandatory for taxpayers.

The change means that taxpayers will be required to take appropriate action regarding VAT invoices received for confirmation through the electronic portal - either confirming or rejecting the invoice.

What does the new rule provide?

If a taxpayer has a VAT invoice pending confirmation and fails to respond within the established deadline, access to the Revenue Service electronic portal will be restricted.

Specifically, if the invoice has not been confirmed or rejected, the restriction will take effect from the 5th day of the following month.

For example, if a taxpayer has an invoice pending confirmation in September and fails to take the required action, the restriction on portal access would, according to the current announcement, take effect from October 5.

Who will be affected by the restriction?

The restriction will apply not only to the company’s primary user, but also to sub-users.

Moreover, the restriction will not be limited to the specific invoice-related functionality. The taxpayer will temporarily lose access to all electronic services available through the Revenue Service electronic portal.

In practice, this means that timely action on VAT invoices will be important not only for the proper administration of tax documents, but also to ensure uninterrupted access to other electronic services available to the company through the portal.

How will access be restored?

According to the information currently available, the access restriction will be temporary.

Once the taxpayer takes the required action on the relevant invoice - confirming or rejecting it - access to the electronic portal will be automatically restored.

Therefore, businesses should regularly monitor the status of their invoices and respond to documents pending confirmation in a timely manner to avoid temporary restrictions on portal access.

Note: The change has not yet been reflected in legislation

Although October 1, 2026 has been announced as the date when the new rule is expected to take effect, it is important to note that, at this stage, the change has not yet been incorporated into the relevant legislation or an official legal act.

The information currently available is based on a public statement by the Head of the Methodology Department of the Revenue Service. The relevant legal act, detailed instructions, or official information document regarding the change has not yet been published.

Accordingly, before the final regulation is adopted, procedural matters, invoice response requirements, and the specific conditions of the restriction may still be clarified or amended.

What do we recommend for businesses?

Companies that regularly use the Revenue Service electronic portal are advised to start paying particular attention to the timely processing of VAT invoices pending confirmation.

It is especially important for businesses to establish a responsible person or internal process for regularly monitoring invoices received through the portal and ensuring that they are confirmed or rejected when necessary.

This is particularly relevant for companies with multiple users or sub-users on the portal, as the current announcement indicates that the restriction will apply to both primary users and sub-users.

We will continue to monitor this development and will share additional information as soon as the relevant legal changes and official guidance are published.

Would you like to stay informed about tax developments?

IBCCS TAX Georgia continuously monitors changes in tax legislation and keeps businesses informed about the latest developments that may affect their operations.

If you would like to receive timely updates on new regulations and their potential impact on your business, get in touch with us:

helloGeorgia@ibccs.tax | +995 32 24 24 837