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Electronic Waybill

When transportation of goods is accompanied with motor-waybill, if it appeared on the way that goods are missing, is it permitted or not to return the vehicle without any additional procedures, add goods and start again transportation; or is it necessary to cancel current waybill, then to return goods with internal waybill with indication in the box “note” number of cancelled waybill and reason of cancelation, and then to issue new motor-waybill on completed number of goods?

Correction of waybill is allowed

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Does the obligation of re-issuing of waybill exist, when type of transportation is changed?

In case of change in type of transportation, it is obligation to make correction of already issued waybill before completion.

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Can the waybill be corrected and if yes, how?

In case of technical mistake in waybill, correction can be made.

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If transportation of goods is conducted by public conveyance or taxes, what kind of waybill should be issued?

In this case, electronic waybill of supply with transportation is issued.

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How should be issued waybill, when supply of goods considers several changes in means of transport?

In case of several changes in means of transport, electronic waybill is corrected and mentioned is indicated in the box “note”.

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Is it obligated to re-issue waybill, when the destination address changes?

In case of change in destination address, correction of issued waybill is allowed to make before completion.

 

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Person provides supply of goods by transportation and at the time of beginning transportation, he/she does not know what will be sales price of the goods.

Case 1: Person may issue waybill indicating probable sales price and then make correction
Case 2: Person may issue waybill (internal transportation) and issue second waybill on the place of sale indicating content of operation (supply without transportation) 

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At the time of distribution part of goods was sold by sub-waybill, part with cash register, how is balanced distribution waybill?

Accountancy makes balance with sub-waybill and with sum of sales via cash registers.

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If gross amount indicated in main waybill exceeds gross amount indicated in sub-waybill (meant that number of goods are the same and discount was in place), which amount will be considered as income: amount indicated in main waybill or in sub-waybill?

Sales amount, indicated in sub-waybill will be considered as income

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Individual entrepreneur conducts distribution of goods when few amounts of goods is left on the board, returns to the place of commencing transportation and adds goods. Can entrepreneur make the correction of distribution waybill because of addition of goods, or is it mandatory to complete mentioned waybill and issue new distribution waybill?

It is technically possible to complete mentioned waybill and issue a new one, also to continue distribution both with old and new waybills.

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Is it possible to be a difference between the prices indicated in common waybill and sub-waybill during the distribution?

In such case, decrease or increase in the amount of item price indicated in sub-waybill in comparison to item price indicated in common waybill is not considered as mistake.
 

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Person transports two types of goods simultaneously, he/she has pre-ordered and already issued appropriate waybill on one of them and person distributes second type of good and has its waybill. Is this operation legal? Operation of a person is legal.

Operation of a person is legal.

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Person who conducts operation of distribution has issued common waybill during several days. Is the completion of mentioned waybill on daily basis and issuance of new waybill for every second day bounding?

In mentioned case, issuance of common waybill on daily basis is not obligated. 
 

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How shall a person conduct if shell waybill is issued?

In such case, person has to address issuer; it may be only mistake; unless, person has to address tax authority.

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Distributor has brought goods to supermarket with waybill, but this waybill was not verified. Does the supermarket have an obligation to verify waybill?

Verification of mentioned is not obligated.

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Does the receiver has right to see a waybill issued by distributor?

Receiver may see the waybill via computer, and if he does not have computer, he can apply District Tax Officer, who will help him to conduct mentioned operation.

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Is it possible to make changes to waybill after its completion?

After completion of e-waybill, making changes is not allowed.

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Does a distributor have right to sell from board?

Distributor has right to sell from board.

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How shall conduct taxpayer, if the process of distribution is not finished but waybill is terminated by accident?

If distributor has made a mistake and main waybill is completed while distribution still continues and goods stay on board, new e-waybill shall be issued.
 

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Is it possible that item price in sub-waybill is different from the price of common waybill?

Yes, it is possible that item price in sub-waybill is different from price indicated in common waybill.

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Distributor has automatically pushed the button “termination of common waybill” while issuing sub-waybill; after this he is not allowed to continue operation. Shall the vehicle return and a waybill re-issued?

In case of technical mistake made by distributor, the waybill is not cancelled and new waybill is issued on mentioned operation

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How does person balance retail goods that are indicated in “notes” (means sold retail goods using cash register from the board)?

Taxpayer balances retail goods, sold from board according to the set rules.

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At the time of distribution, if one type of goods is terminated on the board, distributor returned to warehouse and refilled the stock, does he have to re-issue waybill, or to correct already issued waybill?

In case of addition of goods on the board, new e-waybill shall be issued.

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Entrepreneur, who has canteen, has purchased meat in the shop in the evening. When has to be sent the e-waybill?

Issuance of e-waybill on agricultural products is not mandatory.

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Is it possible to issue e-waybill on natural person?

In case of request, waybill has to be issued.

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Entrepreneur, who has restaurant, daily purchases meat in shop from different entrepreneurs (provided that he/she does not preliminary know from whom he/she will buy product), and this entrepreneur refuses to issue waybill. When and how shall purchaser issue a waybill?

It is not necessary to issue waybill on transportation of agricultural products

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Entrepreneur has sold some pesticides to farmer from the shop of pesticides. Farmer has not requested waybill. Does an entrepreneur have an obligation to issue waybill?

If farmer does not make a request, entrepreneur has no obligation to issue waybill.

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Taxpayer conducts distribution and sells goods on the way only by issuance of receipt. Is this operation legal?

There is no restriction set by law in this case.

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Natural person moves out of house items, purchased long ago. He does not move these items for the purposes of economic activities. Is it preferable to issue internal transportation waybill not to cause any suspicion?

Issuance of waybill is obligated at the time of transportation of goods during entrepreneur activities, but in such case, it is possible to issue internal transportation waybill.

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Does a farmer need to issue waybill on selling and movement (transportation) of agricultural products received by his/her own activities?

Except movement (transportation) and selling of chicken meat and eggs, issuance of waybill for agricultural products is not mandatory.

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What certificate shall issue a farmer at the moment of selling agricultural products in case of purchaser’s demand?

Farmer shall issue purchasing report.

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Does a purchasing report received from farmer have legal force in case of expenses deduction?

Yes, it does have a legal force.

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The owner of shop has purchased agricultural products from natural person. If natural person is exempted from obligation of issuing waybill, how shall the owner of shop conduct?

In such case, owner of shop purchases product with purchasing report, and then issues internal transportation waybill.
 

 

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Shop has sold large amount of goods to natural person, who requested issuance of waybill. Does the shop have an obligation to issue a waybill?

In case of purchaser’s request, seller is obligated to issue waybill, despite of who is the seller (natural person, entrepreneur natural person of legal person).

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Are they obligated to issue electronic waybill when the supply the goods to natural person (individual entrepreneur) is conducted and when purchaser does not request waybill?

If purchaser does not request electronic waybill, penalty set by legislation of Georgia is not imposed on supplier.
 

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Entrepreneur produces cereal and purchases maize from farmer. In such case, can a farmer issue a simplified waybill?

In such case, farmer can issue document, verifying operation of purchase-selling (purchasing report, etc.), and purchaser has to issue electronic internal waybill during transportation.

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Does a natural person, who produces agricultural products on his own plot, and who has distributed these products to shop using vehicles, have an obligation to issue e-waybill and accordingly, does he have an obligation to be registered as individual entrepreneur?

In such case, prior tax document, verifying supply of goods should be issued (purchasing report, etc.).

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Person purchases goods from natural person having no taxpayer ID and who cannot issue e-waybill; then purchaser (person) conducts transportation of these goods. How should he/she act in such case?

In case of purchasing goods from natural person, document verifying purchase operation should be issued (purchasing report, etc.), and at the moment of transportation, purchaser has to issue electronic internal transportation waybill.

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Does an internal transportation waybill have to be issued on agricultural products, purchased at the shop?

Except chicken meat and eggs, issuance of waybill for agricultural products is not mandatory
 

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Is a simplified waybill used anyway?

At the moment of entrance into force of electronic waybill, simplifies waybill is invalid. 
 

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Does a bread-baking plant or mill have an obligation to issue an electronic waybill on products purchased on natural persons?

If natural person requests electronic waybill, goods supplier has an obligation to issue electronic waybill.
 

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Entrepreneur has conducted internal transportation with preliminary issued internal transportation waybill. After this operation, entrepreneur has discovered that he has made a mistake at the amount of cargo, but he/she cannot make a correction because of already verified termination. Is it correct to cancel this waybill and issue a new one on already conducted transportation?

Technically this is the exact way, how this operation should be conducted: old waybill has to be cancelled and a new one issued.

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Is it obligated to issue internal transportation waybill if good moves through the territory of enterprise to deduct expenses incurred at the time of transportation?

Issuance of internal transportation waybill on internal territory of enterprise is not mandatory. 
 

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Taxpayer has issued waybill without transportation. Does a purchaser have to issue internal transportation waybill, if he/she transports goods using taxi or public conveyance?

He/she can issue internal transportation waybill.

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Person transports scrap from region of Georgia to Tbilisi for further realization, but he does not know preliminary where he/she will deliver goods because of changes in prices. In such case, does he have to issue electronic internal transportation waybill?

Yes, he/she can issue electronic internal transportation waybill.

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Person purchases goods from natural person using purchasing report at the place of residence of natural person. Is it necessary to issue internal transportation waybill in such case?

Yes, it is obligated to issue internal transportation waybill.

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Taxpayer conducts internal transportation and uses two kinds of vehicles: motorway and railway. In such case, what does he/she have to indicate in the type of transportation?

He/she has to indicate type of vehicle used primarily at the type of transportation, and to indicate in “note” that from some point, transportation will be continued from other type of transport.

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Does a taxpayer need to issue internal transportation waybill, when his/her objects are located on the same territory or building?

No, it is not necessary.

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Does a taxpayer need to issue internal transportation waybill, when his/her warehouse is located on different territory or address?

Yes, it is necessary.

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When person distributes different types of product on his own object (structural unit), but he/she does not know preliminary what amount of goods shall be left on each object (internal distribution), what kind of waybill has to be issued (internal transportation of distribution)?

In such case, electronic internal transportation waybill is issued

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Is it necessary to issue internal transportation waybill when the places of starting and terminating of transportation are very close to each other and even addresses are the same?

In such case, issuance of electronic internal transportation waybill is mandatory. 
 

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Is it obligated to indicate price of good in the internal transportation waybill?

It is not obligated to indicate price of good to internal transportation waybill

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Is it considered as internal transportation when service of transportation is done by employees (hired) side?

Internal transportation can be conducted by provider of service.
 

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Is it possible to carry out internal transportation between such A and B geographical points, from which neither or one of them does not represent a structural object of a person providing transportation (warehouse, office, shop, etc.)?

From any A and B points, transportation of goods may be carried out by internal transportation.

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Individual entrepreneur purchases tap bear from LLC “X”, transports to the shop using the cags of LLC “X” and when the bear is sold, returns cags. Who should issue a waybill at the time of returning cags?

Individual entrepreneur issues internal transportation waybill on tare.

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At the time of returning goods, shop value of the goods is often reduced. Should return be conducted with initial or reduced value?

Return of goods is conducted with initial value.

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Is issuance of waybill mandatory, when the purchased goods are changed for purchaser?

If you change the goods, then you have to issue new waybill.

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At the time of distribution, when the main waybill is completed, is it mandatory to issue return waybill on the balance of goods staid in warehouse at the moment of return?

It is not mandatory to issue return waybill.
 

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Distributor has distributed products to the shop and terms of using these products are expired. How is return of these products conducted?

In such case, distributor submits “return waybill” 
 

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We transport goods to the object of purchaser and then return the tare. How should we issue e-waybill?

In case of returning tare, electronic internal transportation waybill on return should be issued.

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Does the issuance of return waybill raise the sales price?

In such case, sales price does not increase.
 

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In case of replacing old supplied products with new ones, is it mandatory to issue return waybill?

In such case, it is mandatory to issue electronic return waybill.

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Does the person, who processes wood materials, have an obligation to issue motor-waybill?

In such case, special tax-invoice is issued on wood and its initial processing. Accordingly, obligation to issue waybill does not exist.
 

 

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What kind of waybill should issue a LLC, who supplies goods in the way of sale free of charge on natural persons from different places in Tbilisi using his/her own vehicle?

Such case is considered as taxable operation and he/she is obligated to issue electronic motor-waybill.

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What is the amount of penalty the entrepreneur is subject to for transportation of goods without waybill?

In case of entrepreneur activities, transportation of goods without waybill, non-issuance of waybill at the request of purchases or refusal of receiving waybill at the moment of goods’ purchase, if market value of transported or supplied goods does not exceed GEL 10 000, taxpayer is subject to penalty from GEL 1 000 to GEL 10 000 according to the severity of tax violation.

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What penalty may be imposed on the shop, which receives goods without e-waybill?

Existence of goods at the shop without primary tax documentation is considered as nonregistered goods and will result imposition of penalty in the amount of market value of inventory item.

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After clearance of goods, is it necessary to issue internal transportation waybill till the place of terminating transportation from BCP?

If means of transport and destination do not change, issuance of motor-waybill is not mandatory.

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Is it possible to transport imported goods from BCP to destination point (warehouse) accompanied only with customs documentation, without motor-waybill? Is it mandatory to issue internal transportation waybill?

If type of transportation and destination point is reflected in the documents related to customs border crossing and these data does not change, it is not mandatory to issue waybill additionally.

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When entrepreneur has imported goods by a ship and this is accompanied by customs declaration, does he/she have an obligation to issue e-waybill before transportation to warehouse?

Issuance of internal transportation motor-waybill is mandatory in case of transportation of cleared goods to warehouse, imported by ship.

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Is it allowed to issue a waybill and to determine the activation time after some hours from issuance?

In such case, it is allowed to issue waybill and to determine activation period after several hours from issuance, provided that this period shall not exceed 24 hours.

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Taxpayer has activated waybill in the morning, but he/she could not supply the goods till the evening. How should a taxpayer act?

In such case, person can complete waybill activated in the morning in evening.

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I possess a grocery shop in one of the districts. Should I request paper based waybill at the moment of goods receiving?

Tax purposes do not consider paper-based waybills anymore. But in case of your request, supplier may give you mentioned document.

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Does a person have an obligation to present paper-based waybill, in case of his/her request?

Issuance of paper-based waybill is unauthorized. 
 
 

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Does an entrepreneur who has received e-waybill by mistake, have a right to refuse such waybill and if no, how he/she should act?

Mentioned is regulated by civil justice and parties (receiver and issuer of e-waybill) may use authorisation set by the legislation of Georgia.

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How shall taxpayer conduct if he has indicated incorrect information in waybill and waybill is already completed?

Correction of waybill is not allowed when e-waybill is already completed

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Entrepreneur has discovered a mistake in already completed waybill and 48 hours has already passed after the completion. How should an entrepreneur act?

In such case, taxpayer is authorized to address the tax authority.

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Should the activity of consignation or receipt of amount in advance be indicated in the box “note”?

 Taxpayer is obligated to indicate the activity of consignation or receipt of amount in advance in the box “note”

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Where should I indicate whether waybill includes the condition of consignation?

Such kind information is indicated in the appropriate box of e-waybill.

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How should a taxpayer act, if issued waybill is cancelled and in such case this waybill is not available for him?

In such case, taxpayer is allowed to address supplier to issue a new waybill on already issued goods.
 

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What expense would be indicated in transportation expense?

If the issue is related to indication of transportation amount to waybill, the following describes the conditions in this regard: It is not mandatory to indicate transportation amount to e-waybill, if transportation is made by the means of transport owned by taxpayer; and if transportation is made by the means of transport of another third person, then expenses should be indicated in the appropriate box.

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hose vehicles which have two symbols in the state number of plate (e.g. AA-001), how should a taxpayer act (provided that program cannot understand these symbols)?

Currently, “other” is indicated in the type of supply and desired details are allowed to indicate. 

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How should a taxpayer act, if issued waybill is cancelled and in such case this waybill is not available for him?

In such case, taxpayer is allowed to address supplier to issue a new waybill on already issued goods.

 

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Does a simplified waybill is used anyway?

At the moment of entrance into force of electronic waybill, simplifies waybill is invalid.

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How should I issue e-waybill, when goods are transported using intercity buses to the purchaser?

 “Other” is indicated in the box of means of transport
 

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Is it allowed to indicate “the streets of Tbilisi” as the place of transportation termination?

In case of completing e-waybill, exact address of the termination of transportation should be indicated.

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How shall entrepreneur act in case of force major and if he is not able to issue a waybill? To whom he may apply or on which number he may call?

In such case, taxpayer has to announce the tax authority about mentioned fact.

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Does it represent a problem when the waybill issued by one entrepreneur to another appears as not-verified?

E-waybill does not include verification details, accordingly verification is not mandatory. 
 

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Is it necessary to indicate expenses if number of vehicle is loaded to the folder of Auto Park,?

It is not mandatory.

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Can system automatically send VAT-invoice with waybill at the moment of issuing e-waybill?

Tax Authority works on these issue and it will be available in nearest future.
 

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Why is transportation completion place indicated in case of printing waybill without transportation and indicates in this box, the place of commencement of transportation?

Mentioned is conducted because the place of transferring/obtaining property right to one’s possession is the same. 
 

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Does the taxpayer have an obligation to make the completion from www.rs.ge when he issues e-waybill from integrated software?

Integrated accounting software (e.g. ORIS) gives opportunity to complete the submission of waybill without exiting the software, also to issue waybill from this software and activation and completion should be made via www.rs.ge

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Taxpayer has issued a waybill to client (to whom he supplies the goods on daily basis) in the previous evening. But in the following morning, when taxpayer has brought goods, the object was closed; also, he/she won’t be able to open and receive goods (including those goods, the waybill was issued the previous evening for) during 2 weeks. How should a taxpayer act?

Taxpayer cancels mentioned operation and appropriate waybill.

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Taxpayer has issued motor-waybill and indicated 12:00 a.m. of the following day as activation time, but according to the request of purchaser, he had to deliver pre-ordered goods earlier. Can he make the correction of indicated time in already activated waybill?

Currently, it is not available technically, so taxpayer has to cancel mentioned waybill and issue a new one. 

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Can a taxpayer cancel already completed e-waybill (is the cancelation time defined)?

Currently it is possible to cancel the waybill within 48 hours.

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What happens when entrepreneur receives waybill, the activation date of which will occur after a month?

Technically, activation terms of a waybill does not exceed 24 hours. 
 

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Is the verification of a waybill mandatory?

Verification is not mandatory, but technically it is allowed.

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Is it possible to activate a big number of waybills and to complete till the end of the day?

It is technically available.

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he waybill is issued, but delivery of goods was not completed because the shop was closed. Is it possible not to complete the waybill in that evening and to deliver the goods on the following day?

It is technically available

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A return waybill must be issued by buyer or seller?

Return waybill must be issued by seller.

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Company provided goods in February, but since no payment was made for provided goods, they were returned back. Is it possible to issue return waybill?

Seller is entitled to issue a return waybill.

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Is it possible to correct completed waybill?

It is impossible to correct completed waybill.
 
 

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Is it possible to correct either quantity or unit price of goods in the activated waybill?

It is possible technically.

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What must be written in waybill when goods are transported by vehicles with foreign number plate?

In type of transportation must be selected option ``other`` and then insert the foreign number.

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Is waybill subject to issue when agricultural products are provided? (Sour-cream, eggs)? .

It is not required to issue waybill when providing agricultural products

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What procedures should be went through when waybill appears at buyer by mistake?

One must contact issuer or if needed the Georgia Revenue Service.

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Where taxpayers with micro, small and flat rate income taxpayer status should indicate information on their status when issuing waybill?

Status can be indicated in the column for comments.
Company holds two warehouses, what should be done if the addresses of warehouses are confused when issueing waybill.
Waybill must be corrected.

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The company took machine tool for reparation and then brought it back. Which type of waybill must be issued in that case?

``internal transportation`` type of waybill mist be issued

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If the number of goods indicated in waybill is more than number of goods actually provided, will than producer be subject to penalty?

The case will be considered as offense once it is detected.

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When goods are transported by autocracies, in which column must be written the number of car and in which the number of trailer?

In the column for state number of mean of transport must be written the number of car, as for the number of trailer, it must be written in the column for comments.

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Is it required to attach waybill to the mean of transport when it leaves customs clearance zone?

If the mean of transport is the same, than there is no need to attach waybill.

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Seller has issued e-waybill, but mistakenly it was ``completed`` immediately. Buyer requires issued e-waybill to be revoked and the ex-pots one to be issued. What should be done in that case?

Technically it is impossible to issue ex-post waybill. One should indicate in the ``comment`` column that the new one is issued in place of an old one.  
 

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Is taxpayer, providing dry-cleaning services (linen washing) to the hotels, liable to issue waybill?

Service provider, in that case dry-cleaner, is liable to issue `` internal transportation`` type of waybill.

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Is it required to print out e-waybill?

It is not required to print out e-waybill.

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Is it required to issue e-waybill to natural person when providing goods?

It is not required to issue e-waybill.

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Is it required to issue e-waybill for services provided?

If no transportation is required for service provision, than issuance of e-waybill in not needed.

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It is possible to integrate e-waybill systems into the accounting software?

Technically it is possible.

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When the function ``completion` `must be used? Is there any specific date for completion of waybill?

``completion`` means completion of transaction, therefore no specific date can be prescribed for it.
 
 

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What is ``template`` and how it can be used?

``Template`` is memorization of frequently repeated transactions and it can be used as a sample for similar transactions. 
 

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When is it possible to correct waybill?

Correction can be made before the completion of waybill.

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When is it possible to revoke waybill?

At that stage it is possible to revoke waybill within 48 hours.

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Is it right to complete waybill after mean of transport is back to senders warehouse?

It is possible to complete waybill any time once transaction is completed.
 

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Can several numbers of waybills be issued per car?

Yes, it is possible

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Is it possible to change the route to final destination while transporting goods with ` transportation`` type of waybill?

Waybills do not cover information on route.

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What should be done, if buyer refuses to take goods delivered to him with `` transportation`` type of waybill?

It is possible to revoke waybill.

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Is it possible to issue several ``with transportation`` type of waybills for goods that have the same or similar to ``flour`` physical form and are not loaded into the car separately in accordance with each issued waybill?

It is allowed to issue several waybills.

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Is it allowed to issue to buyer ``without transportation`` type of waybill instead of ``with transportation`` type of waybill and then him to issue `` internal transportation`` type of waybill?

It is possible the seller first to issue ``without transportation`` type of waybill and then the buyer to issue `` internal transportation`` type of waybill. 

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Is one liable to issue ``without transportation`` type of waybill, when where is no information whether buyer is going to transport goods or not? Is one entitled to ask buyer whether he will be moving goods with or without transportation?

When filling in waybill, description of transaction must be indicated. If the buyer can not specify the description of transaction (type of mean of transport, terms of supply, etc.), then one can issue waybill ``without transportation``.    
 

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What should be done by buyer when supplier revoked an old waybill and does not issue a new one and goods are already provided?

Buyer should apply supplier in order to specify reasons for revocation.

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When issuing electronic waybill, is it required to get receipt out of cash-register if money is not paid? Or advance payments are made? How receipt from cash-register can be linked with waybill?

Cash-register receipt is document certifying cash payment, electronic waybill is document subject to necessary attach to goods for transportation purposes and there is no direct link between these two documents.  

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In cases when goods for final distribution are transported first to the bus station and then from the bus station to the final destination Kutaisi, which type of waybill should be issued?

In the waybill itself, it is possible to indicate that goods are transported by public transport. 
 

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When person trades goods in villages (sells goods to the ultimate consumers directly from the car), which address should he indicate in waybill?

No address indication is required. 
 

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For internal transportation the column for price is active. Is it required to indicate goods value?

No it is not required
 

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Is company, purchasing goods in Tbilisi and having waybill issued for transporting goods to Batumi (final destination), liable to distribute goods in Kutaisi?

If the question refers to person purchasing the goods, he is the owner of the goods and therefore has full right to distribute goods at any place but for that purpose he must issue appropriate waybill.

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Is natural person- entrepreneur, who uses his own car for trading purposes (sells goods to the ultimate consumers directly from the car) liable to have waybill while moving around and what this waybill should be like?

Person is liable to have motor waybill where in the column of ``transaction description`` should be indicated ``distribution``
 

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Should the price be indicated with or without deduction in e-waybill?

Price is indicated with deduction in e-waybill.
 

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