Georgia's Ministry of Finance has introduced additional criteria for granting active taxpayer status through amendments to the country's tax administration regulations.
According to a legislative review by BDO, taxpayers may qualify for active status if they have a registered and operational POS terminal, mobile POS, or e-commerce terminal, maintain an active bank account, have issued tax documents, hold micro, small business, or fixed-tax status, or are registered as VAT taxpayers with a valid registration.
The updated rules also take into account factors such as recent business registration, the submission of mandatory tax declarations, tax payments, and recorded turnover through cash registers. The Ministry of Finance classifies taxpayers as active, passive, non-entrepreneur individuals, or liquidated/deceased for the purpose of assessing business activity.
