Georgia Introduces New Annual Requirement to Submit Information on International Controlled Transactions

Georgia has published Order No 52 of 24 February 2026 in the Official Gazette, which introduces a new annual requirement to submit information on international controlled transactions. Taxpayers are required to submit the information if their total volume (amount) of international controlled transactions during the previous calendar year exceeds GEL 500,000, which also includes the market value of controlled transactions performed free of charge, as well as the volume of existing payables/re…