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Taxes and VAT

1. General Tax Responsibility​

The Tenant is solely responsible for determining and fulfilling all tax obligations arising from the use of the Services, including any applicable taxes, duties, or governmental charges.

Permanent Systems LLC (Georgia) does not provide tax, accounting, or legal advice.

2. Value Added Tax (VAT) — Georgia​

In accordance with the laws of Georgia, Value Added Tax (VAT) may be applied to charges for the Services where the Tenant or the transaction is deemed to be subject to Georgian VAT.

VAT is charged only where required by applicable Georgian tax law.

3. Foreign Tenants and VAT Exemption​

Where the Tenant is established outside Georgia and the transaction qualifies as a cross-border supply of services, Georgian VAT is not applied, to the extent permitted by applicable law.

The absence of VAT does not relieve the Tenant of any tax obligations in its own jurisdiction.

4. Determination of Tax Jurisdiction​

For tax and compliance purposes, Permanent Systems LLC (Georgia) may determine the applicable tax treatment based on one or more factors, including but not limited to:

  • the billing address provided by the Tenant;
  • the country of incorporation or registration of the Tenant;
  • the payment method and issuing country;
  • IP address or other technical indicators;
  • information required by payment processors or banks.

The Tenant is responsible for providing accurate and complete information. Incorrect or misleading information may result in incorrect tax treatment, for which the Tenant bears full responsibility.

5. Tax Information and Documentation​

The Tenant may be required to provide tax-related information or documentation where required by applicable law.

Failure to provide required information may result in:

  • application of default tax treatment;
  • delays in invoicing or billing;
  • suspension of Services in accordance with the Billing & Payments terms.

6. Changes in Tax Treatment​

Tax treatment may change due to:

  • changes in applicable law or tax authority guidance;
  • changes in the Tenant’s status or provided information;
  • requirements imposed by payment processors or regulatory authorities.

Such changes apply prospectively and do not require retroactive adjustments unless mandated by law.

7. Relation to Other Billing Terms​

This section should be read together with:

  • the Pricing and Fees section;
  • the Payments section;
  • the Invoices and Billing Records section;
  • the Billing & Payments documentation as a whole.