You must be engaged in at least one of the following activities:
The following types of activities are defined under code 58.2 of the Georgian National Classification of Economic Activities:
1.1 Publication of the software;
1.2 Publishing of computer games;
1.3 Publication of other software;
2. The following types of activities are defined according to the code 62 of the "Georgian National Classifier of Types of Economic Activities":
2.1 Computer programming, consulting and related activities;
2.2 Computer programming activities;
2.3 Consulting activities in the field of computer technology;
2.4 Computer management activities;
2.5 Other activities in the field of information technology and computer services;
3. Development and / or supply of a digital product, including support for the corresponding software and provision of an updated version;
4. Development and/or delivery of the website;
5. Web hosting, remote maintenance of software and hardware;
6. Providing software and related updates;
7. Providing images, texts and information to provide access to the database;
8. Remote system administration;
9. Prompt delivery of allocated memory;
10. Access or download software (including purchasing/accounting software or antivirus software) and software updates;
11. Programs for blocking banner ads;
12. Download the appropriate drivers, such as software that connects computers to peripherals (such as printers);
13. Automatic online installation of filters on sites;
14. Automatic online installation of firewalls;

The status of "Virtual Zone" is a special tax status that can be granted to certain types of companies operating in the IT sector. Tax incentives apply only to services/goods provided to foreign (outside Georgia) non-resident clients.
If you receive income from the activities of a Georgian business (legal entity) related to software development, including SaaS (Software as a Service / Subscription Based Software), and your business provides these products/services to non-Georgian companies or individuals who do not are residents of Georgia, you are eligible for Virtual Zone status and access to benefits such as 0% corporate income tax and 0% VAT.
In theory, general IT consulting, internet marketing, e-commerce, cryptocurrency, and other IT-related services could someday qualify. But today, it is extremely unlikely that an application based on these types of businesses will actually get an approved virtual zone status, unless you can show that the main component in the business is based on software and development (i.e. you sell / license e-commerce or internet marketing software).
Having the tax status of a Virtual Zone means that you receive a number of benefits, including exemption from various types of taxes.