Natural persons not involved in business activity in Georgia may be subject to income tax and VAT when selling products. As of December 1, 2026, non-acceptable procurements will be issued electronically. The new rule applies to all companies or businesses that purchase inactive products. Until now, there was no central accounting of purchases of products from people. I. With the new system, the IRS will identify people whose income, for example from the supply of agricultural products, exceeds GEL 200,000, which creates an income tax liability for them. The VAT threshold is also controlled. ♪️ If the company does not carry an electronic procurement document within the stipulated period, the amount paid will be considered an unreasonable expense. This amount will be completed by 15%, and the company will be completed. Detailed instructions of the tax service have not yet been published. The detailed order will specify exactly which products this rule does not apply to, and under which specific conditions the organization must issue documents in electronic form.