How the Georgia დღგ (vat) calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Amount (GEL) | amount | number |
| Direction | direction | string |
| No VAT charged by you: an exempt supply, or the customer accounts for the tax | reverseCharge | boolean |
| VAT-taxable supplies over the last 12 months (GEL) | turnover12Months | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Rate | rate | $const.standardRate |
| Effective Rate | effectiveRate | reverseCharge ? 0 : rate |
| Net Amount | netAmount | direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2) |
| Vat Amount | vatAmount | $round(netAmount * effectiveRate, 2) |
| Gross Amount | grossAmount | $round(netAmount + vatAmount, 2) |
| Must Register | mustRegister | turnover12Months > $const.registrationThreshold |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
standardRate | 0.18 |
registrationThreshold | 100000 |
Test vectors (4)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — G1 100 GEL net at 18%
given amount | 100 |
|---|---|
given direction | add |
given reverseCharge | no |
given turnover12Months | 0 |
expect vatAmount | 18 |
expect grossAmount | 118 |
expect netAmount | 100 |
Case 2 — G2 118 GEL gross back to net
given amount | 118 |
|---|---|
given direction | remove |
given reverseCharge | no |
given turnover12Months | 0 |
expect netAmount | 100 |
expect vatAmount | 18 |
Case 3 — G3 exactly GEL 100,000 does not yet require registration
given amount | 0 |
|---|---|
given direction | add |
given reverseCharge | no |
given turnover12Months | 100000 |
expect mustRegister | false |
Case 4 — G4 above it, registration is required
given amount | 0 |
|---|---|
given direction | add |
given reverseCharge | no |
given turnover12Months | 100001 |
expect mustRegister | true |
Sources
- Tax Code of Georgia, art. 166 — the VAT rate is 18% (საქართველოს საკანონმდებლო მაცნე, consolidated through the law of 30/09/2026) · checked 2026-10-12
- Tax Code of Georgia, art. 165(1) — registration within 2 business days of exceeding GEL 100,000 in any 12 consecutive calendar months (English consolidation) · checked 2026-10-12
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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