Georgia has introduced VAT requirements for non-residents suppliers of digital services with effect from 1 July 2021. This includes that non-resident digital service suppliers without an establishment in Georgia are required to account for and pay VAT at the standard 18% rate on supplies of services made to non-taxable natural persons for use in Georgia (i.e., B2C supplies). Whether digital services are supplied for use in Georgia is based on certain factors, including payment for the services is made from a bank account in Georgia, the recipient is physically located in Georgia, the IP address of the relevant device is...