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Free Industrial Zone
New instructions on taxation of Free Industrial Zone Enterprise

Introduction According to the order of the head of the Revenue Service N33543 of December 29, 2022, the methodical instruction on taxation of  Free Industrial Zone Enterprise was approved. The methodical reference explains the rules of activity of the Free Industrial Zone Enterprise, including the permitted and prohibited[...]

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Free Industrial Zone Enterprise

1. Introduction One of the most privileged and popular statuses among other statuses provided by Georgian tax legislation is the Free Industrial Zone Enterprise (hereinafter “FIZ Enterprise” or ”FIZ Company”). Entities with this status are exempt from almost any taxes and enjoy favorable customs framework. That’s why the temptation[...]

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