BDO Tax & Legal Newsletter / November 2026 No.9

Mariam Khuskivadze / Manager, TAX

This publication covers latest important tax and legal changes that business should take into consideration for their daily operations and governance. Please contact BDO to discuss these matters in the context of your particular circumstances.

Table of Contents: 

• Extension of the Period of Exemption from VAT With the right to deduct for the Supply of Real estate and related

construction and installation Services

• Taxation of Income Received as a result of participation in International Gambling Tournaments
• Amendment to the Rules for Reflecting VAT Amounts upon the Adjustment of Tax Invoices and Special Tax Invoices for Oil Products
• Approval of Standard Forms of Agreements on Deferral of Payment of Recognized Tax Liabilities and Surety

Agreements

Mandatory Procedure for Issuing a Purchase Act upon the Purchase of Goods from a Natural person.