VAT and Tax-Free


The Tax Free service allows citizens of foreign countries to claim a refund of the VAT paid on goods purchased in Georgia.

To be eligible for the VAT refund:

  • foreign nationals must have purchased the goods from a store authorized to issue a special VAT refund receipt, and the goods must be intended for export;
  • The purchase price must exceed 200 GEL (excluding VAT) according to one receipt, and 
    the goods must be removed no later than three months after purchase; 
  • Special VAT refund receipts must be presented, and the goods must be fully exported from Georgia;
  • Goods must be placed in a special sealed bag, except for identifiable goods;
  • It is important to maintain the integrity of the seal;

For more information, please visit the website: