Georgia has changed the rules for reporting VAT adjustments in special oil tax invoices and standard tax invoices. The new regulations took effect on November 1, 2026.
According to information published by BDO on the Legislative Herald of Georgia, the changes were approved under Finance Minister’s Order No. 306, dated October 1, 2026. The amendments update the adjustment forms for both types of tax invoices.
Under the new rules, VAT increases and decreases must be reported separately when adjusting an invoice. If the adjustment raises the VAT amount, the increase must be entered in the relevant field; if it reduces the amount, the decrease must be recorded separately.
The changes also apply to invoices issued for full or partial advance payments for goods or services. The amendments were introduced to Finance Minister’s Order No. 996 of December 31, 2010, and entered into force on November 1, 2026.
