Registering as a Value Added Tax (VAT) Taxpayer

How to be registered as a Value Added Tax Taxpayer?

To be registered as a VAT Taxpayer there are two options:mandatory and voluntary. For the registration as a VAT taxpayer a person shall apply to any Service Center at the tax authority.
For the registration as a VAT taxpayer a person shall apply to any Service Center at the tax authority.
In case of voluntary registration the person is deemed to be a VAT taxpayer as of the date of applying to the tax authority and in case of mandatory registration – as of the date when the obligation originated.

Legislation:
Tax Code (Title VI) of Georgia
N996 Order (Title III) of the Minister of Finance on Administering the Taxes.