Document containing information on providing/transporting services/goods

Bill of Lading

When delivering goods within the territory of Georgia for entrepreneurial activities a bill of lading is used but for the cases when goods are delivered based on a special invoice, a special tax invoice for oil products and a special tax invoice for timber.

Bill of lading contains the following information:

• Particulars of the seller and buyer, carrier or/and distributor;
• Type of transportation and its particulars;
• Content of the transaction;
• Description of the goods (cargo), measurement unit, quantity, unit price and price thereof.

Bill of lading is issued in an electronic form from the e-page of the Taxpayer.
 

 Legislation:
N996 Order (Title II, Chapter IX) of the Minister of Finance on Administering the Taxes.

Tax Invoice

A tax invoice is issued by a person registered as VAT Taxpayer when providing goods/services and it is presented to the consignee of goods/receiver of services when a taxable transaction is carried out.
If a person, who is not registered as VAT Taxpayer, transports oil products or supplies primary products of timber, this person shall use a special tax invoice for oil products and a special tax invoice for timber respectively.
For a person registered as a VAT Taxpayer an invoice is a document sufficient for claiming an input tax credit.

Legislation:
N996 Order (Chapter XIII)of the Minister of Finance on Administering the Taxes.