Rs.ge vs NAPR vs Public Service Hall: Who Does What in Georgia
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Rs.ge vs NAPR vs Public Service Hall: Who Does What in Georgia
Foreign founders sorting out the napr vs revenue service georgia question often discover they have been queuing at the wrong office. Georgia runs its business and tax administration through three distinct bodies, and each one owns a specific slice of the process. Mixing them up costs time, sometimes days.
The confusion is understandable. Georgia's system is fast and founder-friendly, but it was not built with overseas readers in mind. A tech freelancer registering as an Individual Entrepreneur, an investor setting up an LLC, and an expat certifying documents for use abroad will each interact with a different combination of these three agencies.
This guide maps exactly what each body does, which documents go where, and how the pieces connect when you are doing something real, like registering a company, getting an apostille, or filing your first tax return.
Georgia's Three Administrative Bodies: The Core Distinction
Georgia splits its public administration cleanly. One body registers legal entities. One collects taxes. One handles identity, civil documents, and certification. Overlap is rare by design.
NAPR: The Business and Property Registry
NAPR, the National Agency of Public Registry, is where legal existence begins. You register your LLC or other legal entity here. NAPR also holds the land and property register, which matters if you are buying real estate as part of a Georgian investment plan.
NAPR operates partly through Public Service Hall branches and partly through its own counters. The key outputs it issues:
Certificate of registration for legal entities
Extract from the business registry (needed for bank account opening)
Property title documents
Changes to company charter or director details
If you are setting up a Georgian LLC, NAPR is your first stop, not the Revenue Service. Registration can complete in one business day under the express service.
The Revenue Service (rs.ge): Tax and Compliance
The Revenue Service, accessible at rs.ge, handles everything that happens after registration. It assigns your Taxpayer Identification Number (TIN), receives your declarations, processes VAT registration, and manages tax residency certificates.
Key functions at rs.ge:
TIN assignment and taxpayer account activation
Monthly and annual tax declarations
VAT registration and reporting
Small Business Status and Virtual Zone status applications
Tax residency certificate issuance
Customs administration
A full breakdown of what rs.ge manages is worth reading before your first filing deadline.
The Public Service Hall: Identity and Civil Documents
The Public Service Hall (სახელმწიფო სერვისების განვითარების სააგენტო) handles personal identity documents, civil registration, and, critically for foreign founders, apostille certification of Georgian-issued documents.
Its outputs relevant to business and expat life:
Georgian ID cards and passports
Residence permits
Apostille stamps on official Georgian documents
Notary services at selected branches
Civil registry records (birth, marriage, divorce certificates)
If you need to certify a Georgian company extract for use in another country, the apostille goes through the Public Service Hall, not NAPR and not the Revenue Service.
What the Revenue Service Actually Controls
Rs.ge is the agency most foreign founders interact with most often. Understanding its scope prevents delays at every compliance milestone.
Tax Status Applications That Live at rs.ge
Several of Georgia's most attractive tax regimes are applied for through the Revenue Service portal, not through any other body. A freelancer targeting the 1% turnover rate under the Individual Entrepreneur Small Business Status applies directly at rs.ge after the IE is registered at NAPR.
The same applies to:
Virtual Zone status for IT companies earning from foreign clients (0% corporate tax on qualifying income)
VAT registration once your turnover crosses the registration threshold, confirm the current figure at rs.ge before relying on any cached number
Applications for the HNWI tax residency route, which requires submitting supporting financial documentation through the Revenue Service
Each status carries its own compliance calendar. Missing a quarterly or monthly deadline at rs.ge can result in penalties even if the underlying tax owed is zero.
Tax Residency vs Legal Residency: A Critical Split
These two concepts are administered by different bodies entirely. Tax residency, which generally requires spending 183 days in Georgia within a calendar year, is confirmed by the Revenue Service. Legal residency (a residence permit) is issued by the Public Service Hall.
You can hold one without the other. A founder who spent 190 days in Georgia and runs an LLC can apply for a tax residency certificate at rs.ge, even if they never applied for a residence permit. The Georgia tax residency process is separate from immigration status.
Filing Deadlines and the rs.ge Portal
The Revenue Service portal is where declarations are submitted, not emailed or posted. Deadlines vary by tax type and entity structure.
A few structural anchors:
Corporate income tax declarations follow Georgia's distribution-trigger model, where tax is due when profit is distributed, not when it is earned
Individual entrepreneurs file turnover declarations monthly
VAT-registered entities submit monthly VAT returns
For a complete calendar of filing obligations, the Georgia monthly and annual tax deadlines guide maps every deadline by entity type.
NAPR vs Revenue Service Georgia: Direct Comparison
Understanding which agency does what is easier with the functions side by side. The table below shows the primary responsibility holder for each common task a foreign founder or expat encounters.
Task | NAPR | Revenue Service (rs.ge) | Public Service Hall |
LLC / legal entity registration | Yes | No | No |
Property title registration | Yes | No | No |
TIN assignment | No | Yes | No |
Small Business Status (1% IE tax) | No | Yes | No |
Virtual Zone status application | No | Yes | No |
VAT registration | No | Yes | No |
Tax residency certificate | No | Yes | No |
Apostille on Georgian documents | No | No | Yes |
Residence permit | No | No | Yes |
Notary services | No | No | Yes (selected branches) |
Company extract for banking | Yes (issues) | No | Certifies if needed |
When You Need All Three in Sequence
A foreign national opening an LLC in Georgia remotely typically touches all three agencies in order. NAPR registers the company and issues the extract. The Revenue Service assigns the TIN and activates the taxpayer account. The Public Service Hall may need to certify or apostille foreign-source identity documents submitted as part of the registration package.
The bottleneck is almost never the agencies themselves. It is document preparation, specifically ensuring that foreign documents are properly legalised before submission.
The Apostille Question and Where It Sits
Apostille certification deserves its own attention because it spans both incoming and outgoing documents. When a foreign founder brings documents from abroad, those documents may need an apostille from the issuing country before Georgia will accept them. When a Georgian company extract needs to be used abroad, the Public Service Hall applies the Georgian apostille stamp.
The apostille and notary process in Georgia covers both directions. The key distinction: Georgia's apostille is issued by the Public Service Hall, not by the Ministry of Justice or any court. For common use cases like certifying documents to open a company in Georgia from abroad, an apostille notary or notarised translation may also be required before submission to NAPR.
The Public Service Hall: Georgia's Front Door for Foreigners
The Public Service Hall handles the administrative layer that sits before you can use either of the other two bodies. You need identity documents, permits, and apostilles before you can register a company or file taxes. This is where those start.
Residency Permits and ID Cards
Foreign nationals apply for residence permits at the Public Service Hall. The permit category matters because it determines which tax statuses you can later claim at the Revenue Service.
A residence permit based on company ownership, for example, pairs naturally with an LLC registration at NAPR. Once NAPR issues the extract confirming your directorship, you bring it to the Public Service Hall to support the permit application. The two bodies work in sequence, not in parallel.
What the Public Service Hall issues for foreign residents:
Residence permit for investors, employees, and self-employed individuals
Foreigner's ID card (a physical card usable as local ID)
Temporary and permanent residency certificates
Travel documents for stateless persons
Apostilles and Certified Translations
Georgia joined the Hague Apostille Convention, so the Public Service Hall is the single authority that stamps apostilles on Georgian public documents. No other body can do this. The apostille and notarisation process in Georgia covers both directions in detail.
If you are bringing a foreign document into Georgia, say a foreign company extract to open a Georgian LLC, the apostille was issued in your home country. You then need a certified Georgian translation before NAPR or the Revenue Service will accept it. The Public Service Hall does not translate; sworn translators do that separately.
Civil Registry and Name Changes
The Civil Registry Agency operates under the same roof as the Public Service Hall. It handles births, marriages, divorces, and name changes for Georgian citizens and registered foreigners.
This matters for business owners who marry or change their legal name after incorporation. NAPR will require updated director information, and the Revenue Service will need matching ID on file. A name discrepancy between your civil registry record and your NAPR extract can delay banking and contract signing.
How Registration Actually Flows: Start to Finish
A common question from first-time founders is which body to contact first. The answer depends on your starting point, but there is a standard path for foreign founders setting up a Georgian LLC.
Step 1: Prepare and Apostille Your Documents
Before you touch NAPR or the Revenue Service, your foreign documents need to be valid in Georgia. That means:
Apostille from your home country's designated authority
Certified Georgian translation by a sworn translator
Notarisation in Georgia if the document type requires it
This step can take anywhere from a few days to several weeks, depending on your home country's apostille processing speed. Some EU countries turn it around in one business day. Others require postal submission and take four to six weeks.
Step 2: Register the Legal Entity at NAPR
Once your documents are ready, NAPR registration for a standard LLC takes one business day at the express window. Confirm the current fee schedule on the NAPR website before you go, as fees are revised periodically (Tier B figure).
Your NAPR extract is the founding document for everything that follows. Banks, the Revenue Service, and the Public Service Hall all ask for it. Keep several certified copies ready.
Step 3: Obtain a TIN at the Revenue Service
Your TIN is assigned automatically when NAPR forwards your registration data to the Revenue Service. In practice, it appears in the Revenue Service portal within one to two business days of NAPR confirmation.
If you are registering as an Individual Entrepreneur, the process is even faster. IE registration at NAPR is often same-day, and the TIN follows immediately. Read the full breakdown of IE and Small Business Status if you are weighing this structure against an LLC.
Step 4: Apply for Tax Status (If Applicable)
If you want Virtual Zone, International Company, or Small Business Status, you apply at the Revenue Service after receiving your TIN. Each status has its own eligibility criteria and documentation requirements.
Virtual Zone status suits IT service companies exporting 100% of their revenue. International Company status applies to a narrower set of high-value service exporters. The Revenue Service reviews and approves these applications; NAPR plays no role at this stage.
Step 5: Open a Business Bank Account
Banks in Georgia request your NAPR extract, TIN confirmation, director passport, and sometimes proof of address. If your directors are non-resident, expect enhanced due diligence. The guide to opening a bank account in Georgia covers which banks are most accessible for foreign-owned companies and what documents to prepare.
Step 6: File Your First Return
Your first tax deadline hits regardless of whether you earned revenue. Georgia's Revenue Service expects filings on a fixed calendar. The monthly and annual tax deadlines guide lists every date you need to track from day one.
Missing the first deadline, even with zero income, can trigger a penalty. Set a calendar reminder for the 15th of the following month after incorporation.
Fees, Timelines, and Service Tiers Compared
Speed and cost vary significantly across these three bodies. The table below shows the standard service tiers available at each. Confirm exact GEL amounts at the relevant agency before relying on them, as fees are updated periodically.
TABLE 2: Service Tiers Across the Three Bodies
Service | Body | Standard Timeline | Express Option | Notes |
LLC registration | NAPR | 3-5 business days | 1 business day | Fee confirmed at napr.gov.ge |
IE registration | NAPR | 1-2 business days | Same day | Fastest legal entity type |
Property title transfer | NAPR | 4 business days | 1 business day | Both parties must attend or authorise |
TIN assignment | Revenue Service | Auto on NAPR sync | N/A | Usually 1-2 days post-NAPR |
Small Business Status | Revenue Service | Up to 5 business days | Not available | Application reviewed manually |
Virtual Zone status | Revenue Service | Weeks (varies) | Not available | Depends on documentation completeness |
Tax residency certificate | Revenue Service | Up to 10 business days | Not available | Confirm current turnaround at rs.ge |
Apostille (Georgian docs) | Public Service Hall | 2-5 business days | Same day | Only for Georgian public documents |
Residence permit | Public Service Hall | 10-30 days | Varies by category | Depends on permit type |
Foreigner's ID card | Public Service Hall | Up to 30 days | Faster tier available | Issued alongside residence permit |
Reading the Cost Structure
NAPR charges a base registration fee plus an optional express fee. The express fee is typically a meaningful multiple of the base fee, but both sit well below the equivalent cost in most EU jurisdictions. Confirm current GEL amounts on the NAPR website, as these are Tier B figures subject to change.
The Revenue Service charges nothing for TIN assignment or standard tax status applications. Penalties for missed filings are a separate matter: these are calculated as a percentage of unpaid tax or as fixed amounts, and they compound if left unresolved. Accurate bookkeeping from day one is cheaper than corrections later. Professional tax accounting and bookkeeping support removes that risk.
Where Costs Catch Founders Off Guard
Three cost categories tend to surprise first-time registrants:
Sworn translation fees for foreign documents (charged per page, per language pair, by external translators)
Notarisation fees in Georgia, which apply to certain charter documents and powers of attorney
Bank account setup costs, which vary by bank and director residency status
None of these are paid to NAPR, the Revenue Service, or the Public Service Hall. They are third-party costs that sit outside the official fee schedules.
Frequently Asked Questions
Can I register a Georgian LLC without visiting any office in person?
Yes, with a properly drafted and notarised power of attorney. Your authorised representative, or a registered service provider, can complete NAPR registration and Revenue Service filings on your behalf. The power of attorney must be apostilled if executed abroad, then translated into Georgian. Remote incorporation is common for foreign founders and fully accepted by NAPR.
What happens if my company address changes after NAPR registration?
You must file an amendment with NAPR to update your registered address. This is not optional. The Revenue Service will continue sending correspondence to the old address on record until NAPR forwards the update. If you use a virtual office or address leasing arrangement, confirm with your provider that they handle address amendments as part of the service.
Does the Revenue Service automatically know when I sell a property registered at NAPR?
Not instantly. NAPR and the Revenue Service operate separate databases. After a property transfer, NAPR records the title change. The tax obligation on any capital gain sits with the Revenue Service, but the seller must report it on the relevant declaration. Do not assume the transfer filing at NAPR fulfils any tax reporting requirement.
Can a foreign individual get a Georgian tax residency certificate without owning a company?
Yes. Georgian tax residency is based on physical presence (the 183-day rule) or the High Net Worth Individual status, neither of which requires company ownership. You apply at the Revenue Service with supporting documents. The full guide to Georgian tax residency explains both routes, including what the certificate actually allows you to claim in your home country under a double tax treaty.
If I change my company's legal form (say, from IE to LLC), do I re-register from scratch?
Effectively, yes. An IE and an LLC are separate legal entities at NAPR. You register the LLC as a new entity, transfer any contracts and assets, and close the IE separately. The Revenue Service will treat them as distinct taxpayers with distinct TINs. There is no automatic migration path. Budget for a gap period where both entities may technically exist simultaneously during the transition.
What does the Revenue Service look at when reviewing a Virtual Zone application?
The Revenue Service checks that your company's activity qualifies under the defined list of IT services, that your revenue comes from outside Georgia, and that your company structure is genuine. A company with all Georgian clients, or one that merely resells physical goods, will not qualify. If you are unsure whether your business model meets the criteria before applying, reviewing Virtual Zone compliance requirements first will save you a rejected application.
Is there any situation where all three bodies are involved in a single transaction?
Yes. A foreign investor buying Georgian commercial property and using it as a registered office for a new LLC triggers all three. NAPR handles the property title transfer. The Public Service Hall issues the apostille on any foreign documents used in the purchase. The Revenue Service receives notification of the property acquisition for tax purposes, and the LLC registration at NAPR links the address to the new entity. Getting the sequence right, property title first, then LLC address registration, avoids re-filing fees.
