BDO Tax & Legal Newsletter / July 2025 No.7

Mariam Khuskivadze / Manager, TAX

This publication covers latest important tax and legal changes that business should take into consideration for their daily operations and governance. Please contact BDO to discuss these matters in the context of your particular circumstances.

Table of Contents: 

• Tax privileges for Entities Holding the Status of Innovative Startup, Innovative Small and Medium-sized Enterprise, and Company Providing Research and Development Services
• Imposition of Penalty Interest and Fine in case of violation of the obligation to make a pension contribution
• New Functional of the „Tax Invoices“ Module - „Offsetting by Advance Payment“