A supplier’s invoice can arrive on time and still leave both businesses with extra work. If the recipient does not confirm it in Georgia’s tax portal, the issuer may have trouble submitting the related VAT invoice by the relevant deadline. The Revenue Service has also introduced a monthly check that can restrict access to other electronic services when invoices remain unconfirmed.
That makes invoice confirmation a shared operating process. Finance teams need to know who checks incoming invoices, who resolves a mismatch, and how completion is recorded. A reminder in one person’s inbox is not enough when an absence or a disputed amount can affect the supplier as well. A defined invoice confirmation workflow gives the recipient and issuer a clear route to resolve the item.
Scope. This guide describes the Georgian Revenue Service procedure announced for 1 October 2026. It is operational guidance, not tax or legal advice. A company should confirm how the rules apply to its entity, reporting period, and transaction with a qualified Georgian tax adviser.
What the Revenue Service says changed
The Revenue Service says it introduced a simplified procedure for timely confirmation of tax invoices from 1 October 2026. It describes SMS reminders as a voluntary pilot for authorised accounts of VAT-registered businesses. The notice also says that, when a recipient leaves invoices unconfirmed, the issuer may be unable to submit the relevant VAT invoices within the statutory deadline for the corresponding return. The issuer may then need to file an amended return.
The notice sets out an access restriction as well. If invoices or special tax invoices remain pending on the fifth day of the month following the month after the reporting period ends, the primary account user and sub-users are restricted from the other electronic services. They retain access to the tax invoice modules, and the Revenue Service says access is restored once the recipient confirms or rejects the pending documents. Read the Revenue Service notice on invoice confirmation for its full wording and examples.
The timing matters. A business should not assume that an SMS is the control, that silence means acceptance, or that the deadline applies in the same way to every accounting setup. The notice points to the authorised portal and confirmation or rejection action. The finance lead should verify the company’s reporting period and current portal instructions.
Give invoice confirmation a clear route
Start with the point where an invoice enters the company. It may arrive in the portal, by email, through an accountant, or as part of a purchasing workflow. Record who checks that queue each working day and who covers when that person is away. If separate legal entities or authorised accounts are involved, keep their queues and owners distinct.
For each invoice, the reviewer should compare the document with the purchase record, delivery or service evidence, agreed price, and the legal entity that ordered the work. This is a practical review, not a claim that every item needs a lengthy investigation. The aim is to identify a clear match, a correctable data issue, or a genuine disagreement before the confirmation deadline. This keeps invoice confirmation tied to the actual purchase and approval record.
A useful invoice confirmation workflow records the invoice identifier, supplier, amount, receipt date, responsible reviewer, due date, current status, and next action. Keep only the information the team needs to manage the task. Store supporting documents in the approved accounting or records system and follow the company’s access and retention rules.
Separate a mismatch from a missed task
Not every pending invoice has the same cause. Some are waiting for a routine check. Others may show the wrong amount, tax details, supplier, or evidence of delivery. Give each case a status that tells the next person what to do, such as “ready to confirm,” “supplier clarification,” “internal approval,” or “disputed.” Avoid a single “pending” bucket that hides an urgent exception.
Name the person who can resolve each exception. A reviewer who sees a mismatch should route it to the purchasing owner or supplier contact, then record when the question was sent and when it will be chased. If the matter needs professional tax interpretation, escalate it to the company’s adviser. The operational team should not change a tax treatment just to clear a queue.
Set an internal review date before the Revenue Service’s stated access restriction date. The buffer should reflect the company’s calendar, approval steps, and the time needed to ask a supplier for a correction. A monthly calendar reminder can help, but it should point to an owned queue with a backup and an escalation route.
Use a small daily check and a monthly control
A daily check can show the number of items awaiting confirmation, the oldest item, and exceptions that need another team. The person covering the queue should be able to see which invoices can be handled immediately and which ones have an owner and next action. A manager should review overdue exceptions, not every routine document.
Before the monthly checkpoint, reconcile the portal queue with the company’s accounting records. Confirm that each item is confirmed or rejected by an authorised person, and keep a record of unresolved cases with the reason, owner, and escalation. If the portal restricts other services, the process should still allow the authorised user to open the tax invoice module and address the pending items, as the Revenue Service notice describes.
Illustrative example. A service company receives invoices from several suppliers near month-end. Its finance reviewer checks the portal each morning. A mismatch goes to the purchasing owner, who asks the supplier for clarification. A finance manager reviews cases that remain open before the company’s internal monthly checkpoint. This example shows how to assign work; it does not describe a particular company or determine tax treatment.
Make the workflow resilient to absence and growth
Test the process with the primary reviewer unavailable. Can a trained backup find the queue, understand which legal entity it covers, and see what requires action? If not, document the access steps and decision boundaries. Do not share personal credentials. Confirm that backup access follows the Revenue Service account rules and the company’s security controls.
Review the workflow when the company adds a legal entity, changes its accounting provider, modifies purchasing approvals, or shifts invoice handling to another team. These changes can leave a queue without a named owner even when the accounting software has not changed.
DBG360 can help map the handoffs, identify where a routine queue becomes an exception, and assign clear ownership across finance, purchasing, and external advisers. If invoice work is spread across portals and inboxes, book a discovery call with DBG360 to discuss a practical process review.
Source
- Revenue Service of the Ministry of Finance of Georgia, “The Revenue Service introduces a new simplified procedure for the confirmation of tax invoices effective from 1 October 2026,” 7 July 2026. Official description of the effective date, voluntary SMS pilot, recipient confirmation problem, and portal access restriction.
