Until the early 2000s, even the electricity was an issue in Georgia, not to say anything about electronic services. This meant that, after the collapse of the Soviet Union and the Wars in the 90s, in Georgia, neither were the governmental offices, nor the individual households supplied with electricity on a regular basis.
Therefore, all tax administration and tax services were entirely conducted on paper-based forms in Georgia. The offices were poorly equipped with information technologies. On average, 1 computer was shared by 60 tax officers. It was practically impossible to make any kind of analysis, such as comparing taxpayer’s data of similar business. It was equally impossible to implement risk-based tax audits; there was almost no exchange of data between governmental bodies and so on.
However, since then, significant results have been achieved in Georgia to the extent that the Revenue Service is now one of the most advanced and rapidly developing tax administration in the world. In this presentation, the Georgia Revenue Service (GRS) will present the digital administration and services that are provided to its users. The presentation will cover existing services, as well as new initiatives that are in the process of development and/or implementation at GRS. Additionally, the presentation will cover recent updates regarding the excise stamps and traceability that had already been implemented in recent years and which are now undergoing an upgrade under the new contract signed with SICPA in 2022.