On 17-18 May Deloitte Academy delivered 2-day online training session - “Comparative analysis of VAT regulations effective as of and before 1 January 2021”.
Training covered the following topics:
17 May:
Taxable transactions (supply of goods; supply of services)
Time of taxable transactions (time of taxable transactions for supply of
goods/services)
Taxable Amount (taxable amount for supply of goods/services)
Special taxation schemes for supplying certain categories of goods
Using vouchers in taxable transactions
Place of taxable transactions (place of supply of goods; place of supply of services)
18 May:
VAT registration
Cancelling VAT registration
General provisions and the right to recover input VAT
Rules for recovering input VAT
Recovering input VAT proportionally
Limitations on the right to recover input VAT and VAT correction
VAT invoices and VAT refunds
VAT-exempt transactions
Representatives of Georgia’s leading companies across various industries attended the webinar and actively participated in the discussions.
Ketevan Kukhianidze is a Tax Manager at Tax and Legal Department in Deloitte Georgia. She has more than ten years of tax consulting and nearly one year of accounting experience. Ketevan advises clients on complex tax matters, structuring and supervising cross – border investments and transactions, advising on debt and equity financing, etc. Throughout her work with Deloitte, she has taken leading role in providing professional services to a number of local and international clients.