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 service…