Georgia: corrective tax invoices must show the VAT increase or decrease from 1 November 2026
This page records one dated change. For the rules in Georgia as they stand today, see the Georgia guide →
- Jurisdiction
- Georgia
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- Action required
- Announced
- 3 November 2026
- Effective
- 1 November 2026
- Authority
- Revenue Service, Ministry of Finance of Georgia
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · medium confidence
VAT payers in Georgia that correct tax invoices, advance-payment tax invoices or special petroleum products tax invoices, and the vendors of their invoicing software.
Update invoicing software that issues Georgian corrective tax invoices to populate the VAT increase/decrease fields from 1 November 2026.
InvoicingERP
Georgia's Revenue Service announced that an amendment to the Instruction approved by Order N996 of the Minister of Finance (31 December 2010, 'On Tax Administration') entered into force on 1 November 2026. When a tax invoice is corrected, the relevant fields of the corrective tax invoice must show the positive or negative difference between the VAT amounts on the original or previous corrective tax invoice and the current one. The rule also covers advance-payment tax invoices and special petroleum-products tax invoices.
What changed in detail
Georgia’s Revenue Service announced on 3 November 2026 an amendment to the Instruction approved by Order N996 of the Minister of Finance of 31 December 2010 (“On Tax Administration”), which entered into force on 1 November 2026.
Under the amendment, when a tax invoice is corrected, the relevant fields of the corrective tax invoice must show the positive or negative difference between the VAT amounts on the original or previous corrective tax invoice and on the current corrective tax invoice, that is, the increase or decrease in VAT. The Revenue Service specifies the fields:
- Tax invoice: field 9.1.1 shows the increase in VAT and field 9.2.1 the decrease.
- Advance-payment tax invoice: field 7.1 shows the increase and field 7.2 the decrease.
- Special petroleum products tax invoice (PPTI): field 9.2.1 shows the increase and field 9.3.1 the decrease.
What it means
A corrective invoice no longer just restates the new VAT total: it carries the change, with its sign, in a dedicated field. The trap is that the same field number means different things by document type. On a standard tax invoice 9.2.1 is the decrease; on a petroleum products invoice it is the increase. Systems that generate corrections automatically need separate mappings per invoice type, and a chain of corrections must compare against the latest corrective invoice, not the original.
Proof
when correcting a tax invoice, the relevant fields must reflect the positive or negative difference between the VAT amounts indicated in the original/previous corrective tax invoice and the current corrective tax invoice (an increase or decrease in the VAT amount).
Source snapshot of the official page. Open full size ↗Field 9.1.1 shall indicate the increase in the VAT amount;
Source snapshot of the official page. Open full size ↗