How to Submit a Zero Declaration: Monthly Filing Requirements Without Incoming Revenue
- Tinatin Tolordava
- Nov 12, 2025
- 5 min read
Table of contents
Zero Declarations and IE
Even when your Individual Entrepreneur (IE) has no income for the month, Georgia still requires a monthly tax filing known as a zero declaration. This is one of the most misunderstood rules for foreigners, especially those working remotely, traveling often, or running seasonal businesses.
Many people assume that no revenue means no filing. In Georgia, the rule is simple.If you are registered as an IE, you must file every month.Even when the income is 0 GEL.
Submitting a zero declaration takes less than a minute, but forgetting to do it can cause serious problems. The Revenue Service Georgia expects consistent reporting. Missing just one declaration can lead to penalties or even the cancellation of your 1 percent Small Business Status.
Below is a complete guide to why the zero declaration matters, how to file it correctly, and how to avoid the mistakes that create compliance issues for so many foreign entrepreneurs.
Why a Zero Declaration Exists
Georgia’s tax system is designed around simplicity and transparency. The Revenue Service tracks your activity monthly because your IE structure is always considered active unless formally closed.
A zero declaration:
Confirms your IE had no turnover during the month
Keeps your account in good standing
Protects your Small Business Status
Shows continuous economic activity in Georgia
Prevents penalties for non-compliance
Supports your future Georgian tax residency applications
Even if you did nothing that month, the filing is still required. It is the equivalent of telling the Revenue Service, “My business was active but made no income.”
This small step is what keeps your Georgian structure clean.
What Happens If You Skip a Zero Declaration
Most penalties and IE cancellations happen for one reason. People forget to file during months when they earn nothing.
Here is what can go wrong if you skip a filing:
You may lose your Small Business Status
Your IE can be flagged for inactivity
Penalties may be issued for late or missing declarations
The Revenue Service may treat your account as non-compliant
Banks such as Bank of Georgia or TBC Bank may question your tax status during reviews
Missing filings can also complicate residency applications. When a tax residency officer reviews your file, they look at your monthly declarations. Gaps raise questions.
The good news is that avoiding these issues is easy. A zero declaration takes seconds to submit.
Who Must File a Monthly Zero Declaration
You must submit a monthly declaration if:
You are a registered Individual Entrepreneur (IE)
You have Small Business Status
You have Standard IE status (20 percent tax regime)
You temporarily paused work
You are traveling
You are waiting for your first client
You do not have to file if your IE is officially closed. Until then, filings are required every month without exception.
Step-by-Step Guide to Filing a Zero Declaration
Here is the exact filing process inside your Revenue Service Georgia e-Cabinet.
Step 1: Log In
Visit rs.ge and enter your:
Georgian phone number
Password or mobile confirmation
ID or passport number
Once logged in, you will be inside your personal taxpayer dashboard.
Step 2: Open the Declarations Section
Look for the menu labeled “Declarations.”Choose the monthly turnover declaration specific to Individual Entrepreneurs.
This is the form used for your 1 percent Small Business Status.
Step 3: Enter 0 GEL
In the turnover field, enter 0.This confirms you had no revenue for the reporting month.
There is no need to attach documents, receipts, or explanations.
Step 4: Submit the Declaration
Click submit and wait for the confirmation message.You should also see the declaration appear in your activity log.
Step 5: Save a PDF Copy (Optional but useful)
Download the declaration as a PDF for your personal files.This helps during:
Tax residency applications
Bank compliance reviews
Visa or immigration processes
Audits or business reviews
Keeping your own archive makes your life easier later.
Why Zero Declarations Are Key for Georgian Tax Residency
Many foreigners eventually apply for Georgian tax residency to access benefits such as:
Protection under Double Taxation Treaties
Tax-free foreign dividends
Tax-free foreign rental income
Lower tax burdens overall
When reviewing a residency application, authorities look closely at your monthly activity. Zero declarations help demonstrate:
That your IE is genuinely active
That your filings are complete and timely
That you maintain a real economic presence
That your Georgian bank account is used consistently
This is why skipping zero declarations can weaken your residency profile.
Common Mistakes to Avoid
Here are the errors that cause the most problems:
Filing only when you earn money
Georgia requires monthly declarations regardless of revenue.
Forgetting to file while abroad
Travel does not pause your IE obligations. You must file even when working from another country.
Confusing turnover declarations with other tax forms
IEs must file the monthly turnover declaration tied to Small Business Status. Filing the wrong form does not count.
Assuming the system submits automatically
It never does. Every declaration must be submitted manually.
Letting someone else use your Revenue Service login
This can cause security issues or incorrect filings. Always work with a trusted service provider.
Gegidze fixes these situations for clients all the time. The rules are simple, but they must be followed consistently.
Why Monthly Zero Declarations Matter for Foreign Clients and Banking
Zero declarations also help maintain:
Clean KYC records
Smooth transfers with Bank of Georgia and TBC Bank
Compliance during international payment reviews
A stable structure showing Georgia as your primary tax home
When foreign institutions review your income, they often check your Georgian filings. Zero declarations show professional consistency.
How Gegidze Helps You Stay Fully Compliant
Many entrepreneurs lose Small Business Status due to simple monthly filing mistakes. Gegidze prevents this by managing the entire compliance process.
We handle:
Monthly zero or income declarations
Monitoring of deadlines
Revenue Service communication
Appeals if penalties appear
Certified English to Georgian translation of any notices
Ongoing compliance for your IE or LLC
You get peace of mind and guaranteed filing accuracy every month.
If you want to protect your Georgian structure and avoid penalties, book a free consultation with Gegidze. We manage your monthly filings, keep your Small Business Status secure, and maintain 100 percent compliance with the Revenue Service Georgia.
Frequently Asked Questions (FAQs)
Do I still need to file a declaration if my IE made no income this month?
Yes. Every registered Individual Entrepreneur must submit a monthly declaration through the Revenue Service Georgia system. Even 0 GEL turnover requires a zero declaration. Skipping filings can lead to penalties or the loss of your 1 percent Small Business Status.
Can I file a zero declaration while I am traveling or living temporarily outside Georgia?
Yes. Your IE obligations continue regardless of where you are. You can log into your Revenue Service account from anywhere and submit the declaration in less than a minute. Zero declarations help protect your compliance record and support your Georgian tax residency status.
What happens if I forget to file a zero declaration on time?
Late or missing declarations can trigger fines, compliance checks, and Small Business Status revocation. If this happens, Gegidze can review your account, communicate with the Revenue Service, and help resolve penalties while restoring your clean filing history.
