If you plan to conduct activities or own property, obtaining a TIN in Georgia, (Tax Identification Number) is mandatory. This unique code is used for identification within the country’s tax system. In this guide, you will learn what a TIN is, who needs to obtain it, and how to do so, both in person and remotely.
What is a TIN in Georgia, and Why Is It Needed?
A TIN in Georgia is a nine-digit number assigned to each taxpayer. It serves as the primary tool for interaction with the tax system and is also used in other areas, such as property registration and tax reporting.
Any individual or organization entering into legal relations within Georgia must register for a TIN. This applies to both Georgian citizens and foreigners planning to work, invest, or start a business in the country.
A TIN has a wide range of applications and may be needed in the following situations:
Taxes and Reporting:
- Property or vehicle owners use the TIN to pay property taxes.
- Individuals earning income in Georgia must report it through this number.
Asset Registration:
- When registering assets, such as real estate or vehicles, or obtaining temporary Georgian license plates, the TIN must be provided.
Business Activities:
- When opening an individual enterprise (IE) or a company in Georgia, the TIN becomes a mandatory detail for submitting reports and conducting business.
Access to Government Services:
- Many digital services, including online document submission, obtaining licenses, and even receiving international parcels, require a TIN.
Who Can Obtain a TIN in Georgia?
Both individuals and legal entities can register for a TIN. This includes:
- Georgian citizens who earn income or own assets.
- Foreigners working in Georgia, purchasing real estate, or conducting business activities.
- Legal entities, including companies, non-profit organizations, and individual entrepreneurs.
How to Get a TIN in Georgia?
As of the time of writing, there are two main ways to obtain a TIN: in person at the Revenue Service and remotely via video call.
In-Person Application at the Revenue Service
For those in Georgia, the simplest way to get a TIN is by visiting the nearest Revenue Service office. Here’s how:
Gathering Documents:
- Individuals need a passport or another form of identification.
- Legal entities must provide additional documents, such as company registration papers and a power of attorney if a representative is applying on behalf of the organization.
Filing the Application:
- Complete the application form. It is available at the Revenue Service office or can be downloaded from the official website and prepared in advance.
Visiting the Office:
- Find the nearest Revenue Service office. The main office in Tbilisi is located at 1 Davit Sarajishvili Street. Branches are available in major cities.
Registration:
- Submit the application and wait for processing. The procedure usually takes no more than an hour.
Obtaining a TIN in Georgia via Video Call
This method is particularly convenient for foreigners who are not physically present in Georgia but plan to start a business or acquire property.
Accessing the Website:
- Visit the official website of the Revenue Service (RS.ge) and select the online TIN registration service.
Filling Out the Form:
- Enter your details, including your first and last name, date of birth, passport number, and contact phone number.
Technical Requirements:
- Ensure you have a device with a camera and microphone, as well as a stable internet connection.
Video Call:
- Connect with an operator. The process takes about 15 minutes, during which the operator verifies your identity and details.
Receiving the TIN:
- After successful verification, your TIN will be registered. This typically takes no more than one business day.
TIN for Individual Entrepreneurs and Legal Entities
For individual entrepreneurs (IE) and companies, the TIN corresponds to the registration number.
If an individual obtains a TIN and later registers as an IE, it is necessary to inform the House of Justice about the already registered TIN to avoid the issuance of a duplicate TIN, which could cause complications for the tax authorities when processing the IE’s tax reports.
Frequently Asked Questions
1. Is it necessary to be a Georgian resident to obtain a TIN?
No, foreigners can obtain a TIN regardless of their residency status. This is relevant for those planning to purchase property or start a business in Georgia.
2. How much does it cost to obtain a TIN?
The procedure is free for both individuals and legal entities.
3. How can I check my TIN?
After registration, you will receive login credentials for your personal account on the Revenue Service website, where you can find your TIN details.
4. Can I get a TIN remotely?
Yes, the video call procedure allows foreigners to obtain a TIN, but they must be physically present in Georgia during the call. Alternatively, you can register an IE remotely through a power of attorney, and the IE number will also serve as your TIN.
FAQ
Where can I find a company’s TIN? Is it the registration number from the register?
Yes, the company’s registration number in the Georgian Taxpayer Register (available on the rs.ge website) is its TIN. No additional taxpayer numbers are provided when retrieving data from the register. A bank account is not required to obtain a TIN.
How many digits does the TIN have for an IE, individual, or company?
- For non-citizen IEs, the TIN consists of 9 digits. This number is used for both the IE and the individual’s tax operations.
- For Georgian citizen IEs, the TIN matches the personal ID number from the passport and consists of 11 digits.
- For legal entities (companies), the registration number from the register also consists of 11 digits and serves as their TIN.
Can the tax number match the passport number?
Yes, for Georgian citizens, the tax number (ID) matches the personal passport number and consists of 11 digits. For foreign citizens, the TIN consists of 9 digits. If you see only your passport number in your personal account on rs.ge, this is normal—it is your tax number.
Can the TIN be registered in Georgia via a video call?
Verification via video call from abroad is not possible.
What is a Taxpayer ID (TIN), and where can I find it?
A Taxpayer ID (TIN) is a unique number used for all tax-related operations.
- For IEs and non-citizen individuals, it is a 9-digit number found on the IE registration certificate or in the personal account on the Revenue Service website (usually displayed in the top left or right corner).
- For Georgian citizens, it is an 11-digit personal number from their passport, which is automatically used for tax operations.
- For legal entities, it is the 11-digit registration number from the Taxpayer Register.
Bank of Georgia (BOG) requires a TIN in its application. I don’t have a Georgian TIN. Should I provide my National TIN or get a Georgian one?
Bank of Georgia collects not only the TIN but also information about tax residency. This may be related to the automatic exchange of tax information. You can provide your national TIN, but you are also entitled to obtain a Georgian TIN. However, you must confirm your Georgian tax residency status every tax period. To do this, you must apply and meet the criteria for tax residency (e.g., spending more than 183 days in Georgia annually, working, or earning taxable income in the country).
Conclusion
Obtaining a TIN in Georgia is a necessary procedure for those planning to do business, work, own property, or access government services. Despite its importance, the process is relatively simple and accessible to everyone. Thanks to modern technologies, you can register your TIN even from abroad. Regardless of your status or objectives, by following this guide, you can easily obtain a TIN and take full advantage of the opportunities provided by Georgia’s tax system.
