How to File a Monthly Declaration on Rs.ge: Step-by-Step
Table of contents
How to File a Monthly Declaration on Rs.ge: Step-by-Step
To file a monthly declaration on rs.ge, log in to the Revenue Service portal of Georgia (the country) and open the Declarations section. Choose the correct form, enter last month's figures in GEL and submit by the 15th of the following month. Payment is a separate step made through your bank.
Monthly filing is the compliance task foreign founders miss most often. A Polish freelancer who registers as an Individual Entrepreneur in March owes a first declaration by 15 April. That holds even if March brought a single invoice.
The portal has an English interface. Some form fields and system notices still appear in Georgian, and menu labels shift after updates. Knowing what each form does matters more than memorising clicks. For background on how the portal and the Revenue Service work, read our guide Rs.ge Explained 2026.
This guide covers Individual Entrepreneurs with small business status and LLCs. The rates quoted are structural and stable as of 2026. Thresholds and penalty amounts change more often, so confirm them on rs.ge before you rely on them.
What a Monthly Declaration on Rs.ge Actually Covers
A monthly declaration reports one calendar month of a specific tax. You submit a separate declaration for each tax Georgia assesses monthly. Each one is generally due by the 15th of the following month.
Taxes reported each month
Your business may owe one or several of these returns:
Small business turnover tax: 1% of an IE's gross turnover under small business status.
Personal income tax: 20% withheld from salaries you pay to staff.
Pension contributions: 2% employer and 2% employee, reported with payroll.
VAT: 18% on taxable supplies, once you are VAT registered.
Corporate profit tax: 15% on profit, declared in the month you distribute it.
Dividend tax: 5% withheld when an LLC pays dividends to individuals.
Who has to file
Take a Lithuanian UX designer running a Georgian IE. She bills 4,000 EUR a month to clients in Europe. She files one small business declaration each month, and that single form is her whole monthly obligation.
An LLC with two employees looks different. It files a payroll income tax return every month, even in months with no dividends. The full list of dates sits in our Georgia tax deadlines 2026 calendar.
What a declaration does not do
Submitting a declaration tells the Revenue Service what you owe. It does not move any money.
The monthly return also does not replace the annual one. Small business IEs still file an annual declaration, historically due by 31 March.
What to Prepare Before You Log In to Rs.ge
Three things decide whether filing takes 15 minutes or three days. You need your portal credentials and the phone number registered with the Revenue Service. You also need last month's figures converted to GEL.
Access and verification
The portal uses two layers of security:
Username and password: issued when your IE or company received its tax ID.
SMS code: sent to the phone number on file each time you log in.
Authorised representative: an accountant can file for you once granted access.
Founders who change SIM cards often lose access right before the 15th. Updating a registered number can take a few business days. Change it in a quiet week, not in deadline week.
Figures and currency conversion
Georgian tax law converts foreign currency income at the National Bank of Georgia official rate on the date you receive it. Your bank's conversion rate does not count.
A British developer paid 5,000 USD on 12 May uses the NBG rate for 12 May. If a second payment lands on 28 May, it gets that day's rate. Keep these records ready:
Bank statements for every account, including foreign ones
Invoices issued during the month
Payroll list with gross salaries, if you employ staff
Registration documents behind your account
Your rs.ge account exists only because registration came first. Most of the documents to open a company in Georgia are Georgian forms. Foreign founders who registered remotely usually signed a power of attorney abroad, though.
Georgia is a member of the Hague Apostille Convention. That POA therefore needed a Georgian apostille, or legalisation if your country is not a member. If you are unsure how to certify documents for use in Georgia, our guide on apostille and notary legalisation in Georgia covers the notary public apostille route. Keep those records, because banks can request them years later.
IE vs LLC: Monthly Declaration Obligations Compared
Obligation | IE with small business status | LLC |
Core monthly return | Small business income tax declaration | Payroll and profit tax returns, as triggered |
Tax base | Gross turnover | Distributed profit |
Headline rate | 1% | 15% |
Payroll return | Only if you hire staff | Whenever salaries are paid |
Dividend return | Not applicable | 5% withheld, declared in month paid |
VAT return | Only if VAT registered | Only if VAT registered |
Annual obligation | Annual declaration, historically by 31 March | Annual reporting per the rs.ge calendar |
Which structure is lighter to run
The IE is simpler for a solo freelancer with a steady income. One number goes into one form, and 1% of it is the tax. Many founders file their own IE returns after two or three guided months. See our IE registration service if you have not registered yet.
The IE is the wrong choice in some cases. It does not suit you if you have a business partner or plan to take outside investment. It also fails if your turnover may pass the small business threshold. Crossing that limit ends the 1% regime, so check the current figure on rs.ge before you choose.
Georgia LLC vs UK limited company
Founders weighing a Georgia LLC vs UK limited company often expect similar paperwork. The rhythm differs. A UK limited company files one Corporation Tax return a year. It also reports payroll through PAYE on or before each payday, and most VAT returns are quarterly.
A Georgian LLC reports to rs.ge monthly, but only for events that happened. A month with salaries means a payroll return. A month with a dividend adds profit tax and dividend withholding returns. For a founder paying herself a salary, that means one or two returns every month, filed by the 15th.
Nil Months, Late Returns and Corrections
A quiet month still raises a filing question. The answer depends on which obligations your registration created, not on whether money came in.
Months with no income
A VAT-registered business files a VAT return every month, even when sales are zero. The return confirms nothing was supplied. Skipping it counts as a missed filing, not as "nothing to report."
An IE with small business status has historically been expected to submit the monthly turnover return with a zero figure. Confirm the current rule on rs.ge before you skip a month. An LLC with no salaries, no dividends and no VAT registration usually has nothing to file that month.
Consider a German UX designer running an IE from Batumi. She took August off and invoiced nothing. Filing a zero return takes about five minutes and keeps her status record clean.
What happens if you miss the 15th
Two separate consequences apply when you miss the deadline:
Late filing penalty: charged for submitting the return after the deadline. Check the current amount on rs.ge.
Late payment interest: accrues daily on any unpaid tax from the day after the due date.
Status risk: repeated breaches can put small business status at risk for an IE.
The interest runs on the tax, not the return. A return filed on time with the payment made late still triggers interest.
Fixing a return you already submitted
Rs.ge lets you submit a corrected declaration for a past period. You open the original return, create a corrected version and resubmit. The system recalculates the tax and any difference in interest.
Correct errors as soon as you spot them. A correction you file yourself is treated more favourably than an error the Revenue Service finds during an audit.
How to File a Monthly Declaration on Rs.ge, Step by Step
Most monthly returns take 10-20 minutes once your figures are ready. The steps below follow the order the portal uses.
Steps 1-2: Log in and open the declarations area
Log in securely. Go to the rs.ge e-services portal. Enter your username and password, then the one-time SMS code sent to your registered phone.
Open declarations. Find the declarations section in the main menu. Choose to create a new declaration rather than editing an old one.
Some forms and field labels appear only in Georgian. Keep a browser translation tool open the first few times. The field order stays the same every month, so this gets faster.
Steps 3-4: Choose the return type and enter figures
Choose the return type. Pick the declaration that matches the event, such as the small business return, payroll return or VAT return. Then select the reporting period, which is the month the income or payment happened.
Enter figures. What you enter depends on the return.
IE small business return
You enter total turnover for the month in GEL. The portal calculates the 1% tax automatically.
Income received in a foreign currency is converted at the National Bank of Georgia official rate for the day you received it. Use that rate, not your bank's conversion rate.
A Polish developer receiving 4,000 USD on 3 March converts at the NBG rate for 3 March. He enters that GEL figure, even if his bank converted a week later at a different rate.
LLC payroll return
You list each employee by personal ID number with their gross salary. The return then calculates:
Income tax: 20% withheld from gross salary.
Pension contributions: 2% from the employee and 2% from the employer, where the employee participates in the funded pension scheme.
Net pay: what the employee should have received.
A foreign employee without a Georgian personal number needs a tax identification first. Arrange this before the first payroll month, not on the 14th. Teams hiring abroad without a local entity often use an employer of record instead.
Steps 5-6: Submit, verify and pay
Submit and verify. Save the draft and review every total. Then submit. The declaration status should change to accepted, and you can download a copy for your records.
Pay by the 15th. Transfer the tax through your Georgian bank using your tax ID so the payment credits your personal tax account on rs.ge.
Check your personal tax account a few days later. It shows what you owe, what you paid and any overpayment. A balance that does not match your return usually means a payment went in without the correct tax ID.
Doing It Yourself vs Handing It Off
Option | Time per month | Main risk | Best fit | Typical cost (market-observed, 2026) |
DIY, IE with one income stream | 10-20 minutes | Wrong exchange rate or period | Solo freelancer, few invoices | Free |
DIY, LLC with payroll | 1-2 hours | Pension or withholding errors | Founder paying 1-2 staff, confident with forms | Free |
Local accountant, IE | Under 10 minutes of your time | Missed documents you forgot to send | Busy freelancer, several currencies | From about 150 GEL (about 50 EUR) a month |
Local accountant, LLC | Under 30 minutes of your time | Late handover of payroll data | LLC with staff, dividends or VAT | From about 400 GEL (about 135 EUR) a month, rising with volume |
Employer of record | None for payroll returns | Higher cost per employee | Foreign company hiring in Georgia without an entity | Per-employee monthly fee |
Accountant fees vary with transaction volume, VAT status and the number of employees. Treat the table as a starting reference and get written quotes.
When DIY works well
Doing it yourself makes sense when the monthly return has one number in it. An IE with small business status and a handful of client invoices fits this well. The main task is converting each receipt correctly.
A clean setup helps. Keep invoices, bank statements and a simple conversion log in one folder per month. Pair this with the Georgia tax deadlines 2026 calendar so no return slips.
When DIY is the wrong choice
Do not self-file if your LLC is VAT-registered and trades with foreign clients. Reverse-charge rules and input VAT credits create errors that surface months later in an audit. The same applies once you run payroll for three or more people.
A founder spending two hours a month on payroll forms usually saves little. One pension miscalculation can cost more in corrections than a year of fees. At that point, tax accounting and bookkeeping support is the more economical choice.
Frequently Asked Questions
Can I file my monthly declaration on rs.ge from outside Georgia?
Yes. The whole process runs online, so you can file from anywhere. The weak point is the SMS code sent to your registered phone number. If you lose that number, restoring access usually needs a visit in person or a representative with a notarised, and often apostilled, power of attorney.
Does paying the tax count as filing the declaration?
No. Filing and paying are two separate obligations with the same 15th deadline. A payment without a return leaves you with an unfiled period and an unexplained credit on your personal tax account. Any overpayment stays on the account and can be offset against future tax.
A client paid me in March for work I will do in April. Which month do I declare?
For an IE with small business status, turnover is generally counted when the money is received. That puts this payment in March's return. Recording it in April to match the work is a common error that shifts tax into the wrong period.
What happens if my IE turnover passes the small business threshold mid-year?
The 1% rate applies only up to the annual threshold. The portion above it has historically been taxed at 3%, and exceeding the limit can affect your status going forward. Confirm the current threshold on rs.ge, and read our guide to IE small business status before you get close to it.
Can my accountant file without knowing my rs.ge password?
Yes, and that is the safer setup. Rs.ge lets the account owner grant filing access to another user, so the accountant logs in with their own credentials. You keep control of your password and can remove their access when you change providers.
Does monthly filing replace annual reporting for an LLC?
No. An LLC also submits annual financial statements to the Service for Accounting, Reporting and Auditing Supervision (SARAS) through its own portal. For most small companies, this has historically been due by 1 October of the following year. Confirm your size category and deadline with SARAS.
What if the 15th falls on a weekend or public holiday?
The deadline generally moves to the next working day. Do not plan around that shift, though. The portal slows down noticeably in the last days before a deadline, and bank transfers can take a day to credit your personal tax account.
