Information update date: 11 May 2012

Special Trade Company


Special Trade Company is an enterprise conducting activities within the warehouse with the permit of warehouse activities. Only this type of companies can obtain the status of Special Trade Company, alongside the registration for the current and future calendar years.

What are the advantages of Special Trade Company?
Special Trade Company will have the following opportunities:

  • Re-export foreign goods
  • Supply the enterprises, with or without the status of Special Trade Company, with the foreign goods
  • Aiming at the conduction of future re-exporting or/and supply, purchase the foreign goods with no less than customs value, from the enterprises not having the status of Special Trade Companies.
  • Getting other income, besides the income being received from the activities mentioned above, including:
  •  Income being exempted from the profit tax in conformity with the Tax Code
  • Income being received from the capital assets supply  used for the economic activities for more than two years (the capital assets supply which were previously used for the economic activities  for less two years is the subject of penalty which is equal of 50% of consideration which is received or may be received from that goods)
  • Income,  except as envisaged above, being received from income from a source in Georgia shall not exceed 1 000 000 GEL  and 5% of customs value of imported foreign goods in Georgia according to the tax period (year) (exceeding of established limit shall be subject to fine in the amount of 50 % of the exceeded amount).

What is prohibited for special trade company?

  • Import of goods in Georgia, except the import for capital assets of the enterprise
  • Purchase of goods of Georgia on the territory of Georgia for conduction of its future supply
  • Provide service to enterprise of Georgia/individual entrepreneur or/and  a permanent establishment of a foreign enterprise in Georgia
  • Have a warehouse with the permit of warehouse activities

In order to acquire permit of activities of special trade company, you shall apply to the service department of the Georgia Revenue Service (address: 1 Aleksidze st. Tbilisi, Georgia) or any service center of Georgia Revenue Service.  Besides application can be sent electronically via the official website of Georgia Revenue Service