Taxable operations and moments of executing taxable operations are as follows:
• Moment of supply of excise goods produced in Georgia and/or moment of taking excise goods out of warehouse for realization by supplier
• Moment of transferring excise goods produced in Georgia to consumer by the supplier; and when these goods are produced using consumer’s raw materials
• Moment of starting usage of excise-goods of his/her own production for manufacturing non-excise goods 
• Moment of supply of natural gas condensate and/or natural gas to vehicles
• Provision of mobile communication service, when moment of service provision is considered as taxable moment

Excise tax return is submitted no later than 15th day of the next month of tax period of reporting period (calendar month).
 

Excise is paid at the moment of providing taxable operation – no later than 15th day of the next month of reporting period (calendar month). In case of import, it is paid in those terms that are set for import taxes.

Nominal value of excise stamp is paid by importers (declarants) and suppliers who produce goods liable to obligatory marking with excise stamps.

The following goods are subject to obligatory marking before conducting excise taxable operation and/or import of goods:
a) Alcoholic beverages (including beer) chargeable with excise tax, with more than 1.15 degree alcohol concentration
b) Tobacco products
Note: According to legislation, the following products are exempted from obligatory marking with excise:
• Alcoholic beverages in 50 g or less vessel capacity
• Imported (including postal consignment) alcoholic beverages up to 4 liters
• Smoking tobacco (pipe)
• Imported (including postal consignment) 400 pieces of cigarettes or 50 cigars or 50 cigarillo or 250 g other tobacco products or combination of these products of imported tobacco indicated in this bullet with total weight not exceeding 250 g and other.