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Almost every registered business files with the Revenue Service each month, and the filing has to be done whoever does it. An individual entrepreneur with Small Business Status and a handful of invoices can file alone through rs.ge, which is in Georgian. Once VAT registration or an LLC is involved, full accounts are required, and employees add payroll declarations, so most owners hand the cycle to an accountant.

Our packages start at ₾180 a month plus VAT for an individual entrepreneur with up to 10 transactions and run to ₾1,305 a month for a complex company on Premium. Across the market, outsourced accounting runs from under ₾200 a month for a simple entrepreneur to well over ₾1,000 once VAT, payroll and financial reporting are involved. Every band is on the pricing page.

Individual entrepreneurs with Small Business Status pay 1% of turnover up to ₾500,000 and 3% above it. LLCs pay 15% corporate tax only on profit they distribute, with 5% withheld on dividends. VAT is 18% and mandatory above ₾100,000 in turnover, and employers withhold 20% income tax from salaries.

Yes, if you run a registered business. Individual entrepreneurs with Small Business Status, LLCs including Virtual Zone companies, and VAT-registered businesses file a declaration every month, including months with no income. A natural person with no registered business and a Micro Business under ₾30,000 a year do not.

Monthly declarations are due by the 15th of the following month, and penalties for missing the date are automatic. The annual individual income tax return is due before 1 April, and annual financial statements go to SARAS by 1 October.

Yes. A foreigner can own 100% of a Georgian LLC and be its sole director, and can register as an individual entrepreneur, with no residency or citizenship requirement for either. Once the business is registered, it files monthly like any other.

For small businesses the rates are low: 0% under Micro Business Status, 1% of turnover under Small Business Status, and 15% corporate tax that applies only when an LLC distributes profit. Personal income tax is a flat 20% and VAT is 18%. Which rate applies depends on how the business is registered.

Yes. We take over the rs.ge access, review what has been filed and flag anything that needs correcting before we start. Most switches complete within 1 to 2 weeks.