Monthly Tax Declaration Filing in Georgia

Almost every registered business in Georgia files a tax declaration with the Revenue Service by the 15th of each month, for the month before, whether or not it earned anything. Which returns go in depends on how the business is registered.

Who Has to File a Monthly Tax Declaration

The monthly obligation is not tied to one type of registration. It applies to:

• an individual entrepreneur with Small Business Status, reporting turnover at 1%, or 3% above the cap
• any LLC, including companies under the Virtual Zone, International Company and Free Industrial Zone regimes
• any VAT-registered business, whatever its legal form

A natural person with no registered business does not file monthly, and neither does a Micro Business under the ₾30,000 threshold with no employees. An individual entrepreneur without Small Business Status is taxed at the standard 20% rate and files an annual return before 1 April.

Which Declarations Each Business Type Files

Every business has the same deadline, but the returns it files depend on how it is registered.

Business	What it files each month
Individual entrepreneur with Small Business Status	An income declaration reporting turnover, taxed at 1%, or 3% once ₾500,000 is crossed that year
LLC	A corporate tax declaration, with tax due only in months when profit is distributed
VAT-registered business	A separate VAT declaration covering output VAT, input VAT and reverse charge
Employer	Payroll and pension declarations
Company paying a dividend	A declaration of the tax withheld on the dividend

A business files every declaration in the table that applies to it. A sole individual entrepreneur has only the monthly 15th to watch, and a business gains another return on that date each time it registers for VAT, hires or pays a dividend. For an LLC, a month with no distribution still needs the corporate declaration, with nothing owed.

VAT registration adds a second declaration on the same date. A first employee adds payroll and pension declarations alongside it.

Monthly Declaration Deadline

The declaration is due by the 15th of the month following the one being reported. January’s turnover is declared by 15 February, and a full year produces twelve declarations on a rolling one-month lag. The date does not move for weekends or holidays.

The monthly declarations are due on the 15th, and the two annual filings have their own deadlines.

Filing	Who	Deadline
Monthly income or turnover declaration	Entrepreneurs with Small Business Status and LLCs	15th of the following month
Monthly VAT declaration	Every VAT-registered business	15th of the following month
Monthly payroll and pension declaration	Any employer	15th of the following month
Annual individual income tax return	Individuals with income not declared monthly or taxed at source	Before 1 April
Annual financial statements	Companies, by reporting category	By 1 October

The annual income tax return does not replace the monthly declarations, and the monthly declarations do not replace it where it applies. The October filing is not a tax return at all: annual financial statements go to SARAS, the accounting supervisor, under accounting law.

Zero Declarations: Filing a Month With No Income

A month with no invoices issued and no income received still requires a declaration. It is due by the 15th of the following month, the same as any other month.

Skip a zero month and the penalty accrues exactly as it would for a late declaration in a busy month. This catches seasonal businesses and anyone who takes a long break between contracts, because the obligation does not pause for either.

How to File a Declaration on rs.ge

Declarations are filed on rs.ge, the Revenue Service portal. The public pages carry some English, but the taxpayer cabinet, the declaration forms and the menus are overwhelmingly in Georgian.

Have three things ready before you start: your login credentials, a running log of every payment received in the month with its date and currency, and the bank statement showing when each payment landed.

1. Log in with the username and password the Revenue Service sent by SMS after your tax registration.
2. Open the declaration section for the tax type: income tax for an individual entrepreneur, or the VAT, corporate tax and payroll sections where they apply.
3. Select the reporting month and enter the turnover in lari.
4. Submit before the 15th. The system calculates the tax once the figures are entered.
5. Pay the calculated amount from a Georgian bank account before the same deadline.
6. Go back into rs.ge a day or two later and confirm the payment was matched to your account.

The most common filing errors are a wrong reporting month, a currency conversion at the wrong date’s rate, and a declaration submitted without the payment following it.

How to Pay the Tax: Treasury Code 101001000

Submitting the declaration does not pay the tax. The payment happens through your Georgian bank, not inside rs.ge.

Every tax liability in Georgia is paid under one unified treasury code, 101001000. In internet banking you choose a treasury or budget payment, enter the code, the taxpayer name as it appears on the Revenue Service account, the tax identification number and the amount in lari.

The code works only through a Georgian resident bank, in lari, so it is not valid for an international transfer. A payer name or tax ID that differs from the registered one is the most common reason a real payment does not show as received.

Converting Foreign Currency Income to Lari

For an entrepreneur with Small Business Status, income received in dollars, euros or another currency is converted to lari before it goes into the declaration. The rate is the official one published daily by the National Bank of Georgia, on the date the payment was received. The rate on the invoice date and a monthly average rate are not used.

Each payment is converted on its own. With illustrative rates, three payments in one month work out like this:

Payment	Received	Rate that day	Declared
2,000 USD	3rd	2.70	₾5,400
1,500 EUR	14th	2.95	₾4,425
3,000 USD	27th	2.72	₾8,160

The declared turnover for the month is ₾17,985, the sum of the three converted amounts. The real figure for any date is the rate the National Bank publishes for that day, so the payment log has to record the date each payment was received.

Penalties for Late or Wrong Declarations

Late filing and underpayment fall under the general penalty rules of the Tax Code. Interest accrues daily on any unpaid balance from the deadline until it is settled, and understating the tax in a declaration carries its own penalty on top of the shortfall. Both apply automatically.

Missed filings do not revoke Small Business Status by themselves. Outstanding tax debt and an inconsistent filing history still cause problems when you close the business, convert to an LLC, or open a business bank account and the bank asks for a clean filing history.

A wrong declaration can be corrected, and catching the error before the Revenue Service does keeps the interest and penalty exposure smaller. We file missed declarations for months that were never filed one by one, at ₾270 per month of arrears.

Monthly Declaration Filing Prices

Monthly filing is the core of every package. The price is set by your transaction count, where one bank statement row, invoice, payment or expense is one transaction.

Transactions a month	Lite	Business
Up to 10	₾180	₾315
11 to 30	₾315	₾495
31 to 60	₾495	₾855
More than 60	Quoted	Quoted

Lite covers individual entrepreneurs and simple LLCs that are not registered for VAT. Business covers VAT-registered businesses, employers and Virtual Zone, ICS and FIZ companies, and adds the VAT returns and the pension declarations. All prices exclude 18% VAT, and the add-on prices for one-off work are published alongside the packages.