Cash Registers

 When it is necessary to use cash registers?

When making payments in cash, it is necessary to use a cash register (but for exceptional cases) which is registered by the tax authority.
A cash register may be registered in any Service Center for which a person is to present his/her identification document and the receipt verifying that the person has paid the price of the cash register.
To be provided with the cash register a person pays 350 GEL (the price of the cash register and its maintenance).
As of April 18, 2012 the Revenue Service started daily raffling of receipts throughout Georgia. Receipts received when making any payment in cash may win 10, 20, 50, 100, 10 000 and 50 000 GEL.

Legislation:
N Order 994 (Chapter 5) of the Minister of Finance on Approval of Regulations for Carrying out Current Control Procedures, Writing Off Inventory, Implementing the Measures to Ensure Payment of Outstanding Tax Liabilities, and for Dealing with Law Offences.

Who is exempt from using a cash register?

When making a settlement with a customer a person shall be exempt from using a cash register provided that:

• A document of strict registration verifying the fact of making a payment in cash is used
• Tax invoice is issued for the goods supplied or/and for rendering the services
• A natural person who does not use labor of hired persons and sells agricultural products or goods received (processed) from the agricultural products
• A natural person has the status of micro business
• A person has the status of flat taxpayer in respect of activities subject to flat tax
• A person who supplies goods/renders services and receives cash on the territory of a customer (at homes, in organizations, in businesses), issues a document equalized with a receipt in respect of these activities
• A person who supplies goods/renders services and receives cash by using automated or mechanical equipment
• A natural person who is a street vendor, as well as a person who sells newspapers and journals, in respect of these activities
• Banks and microfinance organizations.

Legislation:
Tax Code of Georgia (Article 259) 
 

When the document equalized with a receipt can be used?

In cases when payments are made in cash on the territory of a customer instead of cash register it is possible to use documents equalized with a receipt, which are registered by the tax authority according to applicable rules.
 

• Number of the document;
• The date of drafting the document;
• Particulars of a taxpayer (name/name and surname of a goods/service provider, the identification/personal number, their legal addresses and contact telephone numbers);
• Nature of goods/services provided and their price;
• Particulars of person who received goods/services (name/name and surname; identification/personal number);
• Signature of goods/service provider.