{21.01.2026}
VAT exemption is applicable solely to ongoing institutional Erasmus+ projects implemented with Erasmus+ grant funding. The VAT exemption request should be submitted to the National Erasmus+ Office in Georgia via email by the 10th of each month. The request should include the designated filled out VAT exemption form and signed and stamped grant agreement or an electronically signed grant agreement.
The VAT exemption request does not apply to :
- Individuals (participants in mobility activities, students, young people)
- Grants awarded by other donors and/or under other programmes
- Erasmus+ projects that have already been completed
- ICM mobility projects
Required documentation
The following documents must be submitted for each request:
- A completed VAT exemption application form (Download here);
- A signed and stamped Grant Agreement (can be an electronically signed Grant Agreement)
Incomplete submissions will not be processed until all required data is provided.
Guideline on How to fill out the VAT Exemption form?
- If the Coordinator Organization is not a Georgian Institution: The VAT Exemption form must be submitted by one partner on behalf of all Georgian Partner organizations with respective VAT numbers.
- If the Coordinator Organization is a Georgian institution: The Georgian coordinator organization must submit the VAT exemption request on behalf of all Georgian partners with respective VAT numbers.
Filling out each graph comprehensively is mandatory (Applicant should provide the name and VAT number of each project partner).
Request submission deadline
- VAT exemption requests must be submitted by the Tenth day of each month .;
- Requests submitted after the deadline will be considered in the following submission cycle.
Submission method
All VAT exemption requests must be submitted by email to the National Erasmus+ Office in Georgia . info@erasmus.org.ge .
- The subject line of the email must clearly state:
VAT Exemption Request – [Institution Name]
Requests submitted through other channels such as social media etc will not be processed ..
Beneficiaries are fully responsible for the accuracy and completeness of the information submitted ..
Final decision
VAT exemption requests are subject to formal review and determination by the Revenue Service of Georgia, in accordance with applicable national legislation and procedures. As part of this process, the European Union Delegation provides necessary documentation and support to facilitate the formal review. Processing times may extend over several weeks or months depending on the established administrative procedures. The National Erasmus+ Office’s role is limited to receiving requests from beneficiaries and transmitting complete submissions; it does not influence or determine the timing or outcome of the decision. Beneficiaries should follow the established VAT exemption procedure and await the official determination by the competent authorities.