Georgia Introduces Electronic Purchase Records from 1 December

On 6 November, Georgia’s Revenue Service announced that electronic purchase acts would replace paper-based records for goods purchased from individuals from 1 December 2026. Buyers will issue records through authorised Revenue Service accounts, while sellers will be able to confirm transactions through SMS codes, mobile links or their own accounts. No separate implementation budget or service fee was announced. The change creates compliance requirements for businesses purchasing goods from individuals and increases the importance of accurate digital records. HPC can support regulatory monitoring, tax-compliance research and business-process assessments.