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Day: September 8, 2026

September 8, 2026

Latest updates, announcements, and media highlights from Nomos Georgia.

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  • Tax Law

VAT in Georgia After EU Approximation: What Businesses Need to Know

A VAT invoice issued in Tbilisi today follows a logic largely written in Brussels, even though Georgia is not a member of the European Union. In 2014, Georgia signed an Association Agreement with the EU, committing to bring its legislation gradually into line with European law, including the common VAT

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  • Tax Law

Georgian Tax Residency Explained: The 183-Day Rule, HNWI Route and Tax Residency Certificate

Tax residency, not citizenship or a residence permit, determines whether worldwide income falls within Georgia’s tax net. Under Article 34 of the Tax Code of Georgia, residency turns on physical presence, unless the High-Net-Worth Individual (HNWI) route applies. Anyone relocating, investing, or claiming treaty benefits should understand both before assuming

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  • Business Law

Mandatory DPOs in Georgia: When Must You Appoint One?

Under the Law of Georgia on Personal Data Protection, appointing a Data Protection Officer is not optional for every business, but for some it is a firm legal obligation, and getting the analysis wrong carries real regulatory risk. The question is not whether you process personal data, but whether you

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  • Business Law

Georgia’s IT Tax Incentives Explained: Virtual Zone Person vs International Company Status

Georgia offers two preferential regimes to technology companies: Virtual Zone Person (VZP) status and International Company (IC) status. Both can substantially lower tax exposure. Neither is a formality, and choosing the wrong one, or holding the right one without real substance behind it, is where the risk sits. Two Regimes,

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