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The Essential Monthly Compliance Calendar for Georgian Businesses (IE & LLC Filing Deadlines)



TL;DR: The Monthly Compliance Reality for Georgian Businesses


Georgia is not a yearly filing country.It is a monthly compliance system.


If you operate as an individual entrepreneur in Georgia or through a Georgian LLC, you must file declarations every single month, even if your income is zero.


Key takeaways:


  • Individual entrepreneurs with Small Business Status (SBS Georgia) must file a monthly turnover declaration and pay the Georgia 1% tax by the 15th of the following month

  • Zero-income months still require filing

  • Reverse VAT applies even if you are not VAT registered

  • Georgian LLCs must file monthly VAT declarations if registered and payroll taxes if employees exist

  • Corporate tax for LLCs applies only when profits are distributed, but reporting never stops

  • Missed filings cause fines, banking issues, and future compliance problems

  • Crypto businesses and VASP Georgia applicants are monitored more strictly

  • Banks care more about monthly filings than profit levels



Introduction


Running a business in Georgia feels simple at first. Registration is fast. Taxes look low. Banks open accounts. Everything feels flexible.


Then the first month ends.


And this is where most businesses in Georgia start making mistakes.


Georgia is not a “file once per year” country. It is a monthly compliance jurisdiction. Whether you operate as an individual entrepreneur in Georgia or through a Georgian LLC, the Revenue Service expects structured, on-time monthly reporting. Even when your income is zero. Even when your business is new. Even when you are abroad.


This guide explains, in plain terms, exactly what must be filed every month in Georgia, who must file it, and why missing even one declaration can cause tax penalties, banking problems, or future compliance blocks.


This is not a generic overview. It is a practical monthly compliance calendar for Georgian businesses, built specifically for:


  • Individual entrepreneur Georgia structures

  • Small Business Status (SBS Georgia) holders using the Georgia 1% tax

  • Georgian LLCs

  • Foreign founders and digital nomads

  • Crypto and VASP Georgia related businesses


If you understand this calendar, Georgia stays easy.If you ignore it, Georgia becomes expensive very fast.



Why Monthly Compliance in Georgia Is Where Most Businesses Fail


Georgia has a reputation for being business-friendly. That reputation is deserved. But it comes with a condition.


The system is friendly only if you file on time.


The biggest misconception is this.Many founders believe that once a business is registered, compliance is passive. That is wrong.


In Georgia:


  • Registration is simple

  • Ongoing compliance is strict

  • Filing matters more than payment

  • Zero-income months still require action


This applies equally to:


  • Georgia individual entrepreneur structures

  • Georgian LLCs

  • Crypto businesses

  • Foreign-owned companies


The Revenue Service does not care whether you made money. It cares whether you reported.


Missed reports lead to:


  • Automatic fines

  • Accrued penalties

  • Compliance flags

  • Bank account freezes

  • Issues with VAT Georgia registration

  • Problems opening or maintaining bank accounts in Georgia


This is why understanding the monthly compliance calendar is more important than understanding Georgia company formation cost or headline tax rates.



Two Business Structures. Two Different Compliance Calendars


Georgia has many legal forms, but in practice, 90 percent of foreign founders operate under one of two structures:


  1. Individual Entrepreneur (IE) in Georgia

  2. Limited Liability Company (LLC) in Georgia


Each structure has its own monthly rhythm.


Confusing them is one of the most common and costly mistakes.



Individual Entrepreneur in Georgia. How Monthly Compliance Actually Works


An individual entrepreneur in Georgia is not a company. It is a natural person registered for business activity with the tax authorities.


This structure is extremely popular because it allows access to:


  • Small Business Status (SBS Georgia)

  • The Georgia 1% tax regime

  • Simple accounting

  • Low compliance costs


Most freelancers, consultants, developers, designers, marketers, and solo operators choose this structure.


Why the Georgia Individual Entrepreneur Structure Is So Popular


The appeal is simple.


If you qualify for Small Business Status Georgia:


  • You pay 1% tax on turnover, not profit

  • No corporate tax

  • No dividend tax

  • No complex profit calculations


This is the famous Georgia 1% tax model.


But what is rarely explained properly is this.


The 1% tax works only if you file every single month.



Monthly Obligations for Individual Entrepreneurs in Georgia


Let’s break this down clearly.


If you are registered as an individual entrepreneur Georgia, your monthly obligations depend on three factors:


  1. Whether you have Small Business Status

  2. Whether you are VAT registered

  3. Whether you have employees


Most individual entrepreneurs fall into category one only. That means their core obligation is the monthly turnover declaration.


Monthly Turnover Declaration. The Core Filing for the Georgia 1% Tax


If you hold Small Business Status (SBS Georgia), you must file a monthly turnover declaration.


This declaration reports:


  • Total revenue for the month

  • Revenue source

  • Currency conversion into GEL


The deadline is strict.


Deadline:The declaration must be submitted by the 15th day of the following month.


Example:


  • January income → file by February 15

  • February income → file by March 15


This applies even if:


  • You earned nothing

  • You were abroad

  • Your bank account had no activity


Zero income still means zero declaration, not no declaration.


This is the single most common mistake made by people using the Georgia individual entrepreneur structure.


Monthly Tax Payment for Individual Entrepreneurs


After filing the declaration, the tax must be paid.


  • Tax rate. 1% of declared turnover

  • Payment deadline. Same as filing deadline

  • Late payment triggers daily penalties


The Georgia tax amount is calculated automatically by the Revenue Service system once the declaration is submitted.


If you file late, penalties start immediately.If you do not file, penalties compound.


What Happens If You Miss One Month as an Individual Entrepreneur


Missing a single month creates a chain reaction.


  • Automatic fine

  • Interest on unpaid tax

  • Compliance flag in the Revenue Service system

  • Potential bank compliance questions


Banks in Georgia actively monitor tax compliance. Missed filings are visible during reviews.


This is especially dangerous if you are:


  • Trying to open a bank account in Georgia remotely

  • Using one of the best banks in Georgia for foreigners

  • Planning future visa or residency applications



VAT Obligations for Individual Entrepreneurs in Georgia


Most individual entrepreneurs are not VAT registered. But this does not mean VAT can be ignored.


When VAT Registration Becomes Mandatory


You must register for VAT Georgia if:


  • Your turnover exceeds 100,000 GEL in any rolling 12-month period

  • You supply VAT-taxable services or goods locally


Once registered, VAT creates monthly VAT declarations, separate from the 1% tax filing.


This is where many freelancers and digital nomads make mistakes.


Reverse VAT. The Silent Monthly Obligation


Even if you are not VAT registered, you may still have reverse VAT obligations.


This applies when:


  • You purchase services from foreign providers

  • Examples. Software tools, hosting, subscriptions, advertising platforms


Reverse VAT must be declared monthly.


Failing to declare reverse VAT is a common reason for unexpected tax notices, even for low-income individual entrepreneurs.


This is why “I don’t have VAT” does not mean “VAT does not affect me”.



Individual Entrepreneurs Without Activity. What You Still Must Do


One of the most dangerous assumptions in Georgia is this.


“I didn’t work this month, so I don’t need to do anything.”


That assumption is wrong.


If you are registered as an individual entrepreneur in Georgia, you must still:


  • Submit a monthly declaration

  • Declare zero turnover


The Revenue Service does not automatically mark accounts as inactive.


Inactivity must be reported. Silence is treated as non-compliance.



Georgian LLC. A Different Compliance Calendar Entirely


A Georgian LLC is a legal entity. It has its own tax identity, obligations, and reporting layers.


Many founders choose an LLC because:


  • They plan to scale

  • They want to hire staff

  • They need credibility with partners or investors

  • They want access to specific tax statuses


But an LLC comes with more monthly compliance, even when no profit is distributed.



Monthly Compliance Obligations for Georgian LLCs


An LLC in Georgia typically faces the following monthly obligations:



Unlike individual entrepreneurs, LLCs do not file monthly profit tax unless profits are distributed. But that does not mean the month is silent.


VAT Declarations for LLCs in Georgia


If your LLC is VAT registered, VAT filings are mandatory every month.


This includes:


  • Reporting taxable turnover

  • Declaring input and output VAT

  • Declaring zero VAT months


Georgian VAT operates on a strict monthly cycle.


Missing VAT declarations is one of the fastest ways to trigger audits and penalties.


Payroll and Withholding Tax for LLCs


If your LLC has employees, even one, you must file:


  • Monthly salary tax declarations

  • Pension contributions

  • Withholding tax payments


These filings are heavily monitored by banks.


Many foreign founders underestimate this part. Payroll compliance is often what breaks banking relationships, not profit tax.



Why Filing Matters More Than Payment in Georgia


This point deserves emphasis.


Georgia’s tax system is filing-driven, not payment-driven.


  • Filing late is worse than paying late

  • Not filing is worse than owing money

  • Zero declarations are better than silence


The Revenue Service logic is simple.If you file, you are visible and manageable.If you disappear, you are a risk.


This philosophy applies across:


  • Individual entrepreneur Georgia structures

  • Georgian LLCs

  • VAT Georgia

  • Crypto and VASP Georgia related activities



Crypto Businesses and Monthly Compliance Discipline


Georgia is relatively crypto-friendly. But crypto does not mean informal.


If your business touches crypto, monthly discipline matters even more.


  • Georgia crypto tax reporting must be consistent

  • Banks look for clean monthly patterns

  • VASP Georgia applications rely on historical compliance


Crypto income does not excuse missed filings. It increases scrutiny.


This applies whether you are:


  • An individual entrepreneur with crypto income

  • An LLC providing crypto services

  • Exploring crypto license Georgia or VASP license Georgia options



Banking, Monthly Compliance, and Risk Signals



They monitor:


  • Monthly tax filings

  • Consistency between bank turnover and tax declarations

  • Gaps in reporting


This is why people searching for the best bank in Georgia for foreigners often run into problems later. The bank is not the issue. The compliance history is.


Missed filings create questions.Questions create reviews.Reviews create restrictions.



Monthly Compliance Calendar for Individual Entrepreneurs in Georgia


If you are registered as an individual entrepreneur in Georgia, your calendar is simple. But only if you follow it exactly.


Every Month. Without Exception


1. Monthly Turnover Declaration (1% Tax)


  • Who must fileAll individual entrepreneurs with Small Business Status (SBS Georgia)

  • What is declaredTotal monthly turnover. Even if zero.

  • Deadline15th of the following month

  • Tax rate1% tax in Georgia on turnover

  • Payment timingSame deadline as filing


This is the backbone of the Georgia individual entrepreneur system.


Miss this once, and penalties start. Miss it repeatedly, and you risk losing Small Business Status.


2. Reverse VAT Declaration (If Applicable)


Many individual entrepreneurs believe VAT does not concern them. That is a mistake.


If you purchase services from abroad. Software, SaaS tools, advertising platforms, hosting, subscriptions. You trigger reverse VAT.


  • Who must fileIndividual entrepreneurs purchasing foreign services

  • VAT rate18% reverse VAT

  • DeadlineMonthly, same reporting cycle


Failing to declare reverse VAT is one of the most common hidden compliance issues in Georgia.


This applies even if you are not VAT registered.


3. Zero-Income Months. Still Mandatory


If your business had no income:


  • You still file

  • You still submit the declaration

  • You declare zero turnover


Silence is treated as non-compliance.


This is where many digital nomads and seasonal freelancers fail.



Monthly Compliance Calendar for Georgian LLCs


A Georgian LLC has fewer filings in quiet months, but when filings exist, they are heavier.


LLC compliance is not forgiving.


1. Monthly VAT Declaration (If VAT Registered)


If your LLC is VAT registered, this is non-negotiable.


  • What is declaredTaxable turnover, input VAT, output VAT

  • DeadlineMonthly, strict

  • Applies even with zero VAT activity


Missing VAT declarations is one of the fastest ways to trigger audits in Georgia.


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2. Payroll and Withholding Taxes (If You Have Employees)


If your LLC has employees. Even one.


You must file monthly:


  • Salary tax declarations

  • Pension contributions

  • Withholding tax payments


This is one of the biggest banking risk areas.


Banks treat payroll compliance as a trust signal. Miss payroll filings, and your account becomes a risk profile.


3. Corporate Income Tax. Why It Is Not Monthly


Georgia’s corporate tax system is misunderstood.


LLCs pay corporate tax only when profits are distributed.


  • Corporate tax rate15% on distributed profit

  • No distributionNo corporate tax payment


This does not mean no accounting or no reporting. It means no monthly profit tax filing unless a distribution occurs.



Digital Nomads and Foreign Founders. Where Monthly Compliance Goes Wrong


Georgia attracts digital nomads for a reason.


  • Easy entry

  • Visa-free stays

  • Digital nomad visa Georgia options

  • Low taxes


But monthly compliance does not adapt to nomad lifestyles.


Common Digital Nomad Mistakes


  • Assuming visa status replaces tax filings

  • Thinking foreign income is invisible

  • Ignoring zero months

  • Filing late because of travel


The Revenue Service does not care where you are. Only whether you filed.


If you are registered as:


  • Georgia individual entrepreneur

  • Georgian LLC director


You are bound to monthly compliance.



Tax Residency vs Monthly Compliance. Two Separate Systems


This confusion causes serious problems.


  • Tax residency depends on days in Georgia

  • Monthly compliance depends on registration


You can:


  • Be non-resident

  • Still required to file monthly


Missing this distinction leads to penalties and banking issues.



Crypto Businesses. Why Monthly Discipline Matters More



This includes:


  • Georgia crypto tax reporting

  • VASP Georgia preparation

  • Crypto license Georgia pathways


Monthly consistency is critical.


Banks and regulators look for:


  • Predictable reporting

  • Matching bank turnover and declarations

  • No gaps


If you plan to apply for:


  • VASP license Georgia

  • Crypto license in Georgia

  • Georgia crypto license


Your historical monthly compliance matters more than your current structure.


Missed months weaken applications.



Banking and Monthly Compliance. The Hidden Link


People search for:


  • Best bank in Georgia

  • Best bank in Georgia for foreigners

  • Best bank in Georgia Tbilisi for foreigners


But the bank choice is secondary.


Banks care about:


  • Monthly tax filings

  • VAT consistency

  • Payroll discipline

  • Revenue alignment


Missed filings are visible during reviews.


This is why accounts get frozen months after opening.


Especially for those who:


  • Open bank account in Georgia remotely

  • Operate as individual entrepreneurs

  • Receive foreign income



The Most Common Monthly Compliance Mistakes


These mistakes repeat every month.


1. Filing Late “Just This Once”


Late filings trigger automatic fines.


Georgia does not care about excuses.


2. Not Filing Zero Months


Zero income still requires reporting.


This mistake alone accounts for thousands of penalties per year.



3. Mixing Personal and Business Accounts


This creates inconsistencies between bank data and tax declarations.


Banks notice. Revenue Service notices.


4. Ignoring Reverse VAT


Foreign tools, subscriptions, services. All trigger reverse VAT.


Ignoring this leads to surprise tax notices.


5. Assuming Crypto Is Invisible


Crypto income must be declared correctly.


Georgia crypto tax enforcement is increasing, not decreasing.



Practical Monthly Compliance Checklist


Individual Entrepreneur Georgia. Monthly Checklist


Every month, you should confirm:


  • Turnover calculated

  • Monthly declaration submitted

  • 1% tax paid

  • Reverse VAT reviewed

  • Zero month declared if applicable


If any item is missing, risk starts.


Georgian LLC. Monthly Checklist


Each month, check:


  • VAT filing status

  • Payroll filings (if employees exist)

  • Bank and tax alignment

  • Accounting records updated


LLC compliance is quieter, but mistakes are more expensive.



Who Should Never Self-Manage Monthly Compliance


Self-management works only for very simple cases.


You should not self-manage if:


  • You run a crypto business

  • You plan VASP Georgia registration

  • You operate across countries

  • You hire staff

  • You want clean banking history

  • You plan tax residency or visa applications


Professional handling is cheaper than penalties.



How Gegidze Manages Monthly Compliance End-to-End


This is where most founders breathe easier.


Gegidze handles:


  • Monthly declarations

  • VAT filings

  • Reverse VAT

  • Payroll compliance

  • Bank-safe reporting

  • Deadline tracking


For:


  • Individual entrepreneur Georgia clients

  • Georgian LLCs

  • Crypto and VASP Georgia businesses

  • Foreign founders and digital nomads


The goal is simple.No surprises. No penalties. No stress.



Final Reality Check. Georgia Rewards Discipline


Georgia is still one of the best jurisdictions in Europe.


  • Low taxes

  • Simple setup

  • Foreign-friendly


But it rewards discipline, not improvisation.


Monthly compliance is not bureaucracy.It is the price of access to:


  • Georgia 1% tax

  • Stable banking

  • Crypto-friendly structures

  • Long-term security



Ready to Make Monthly Compliance a Non-Issue?


If you want Georgia to stay easy:


  • Stop guessing

  • Stop delaying

  • Stop reacting


Let Gegidze handle your monthly compliance so you can focus on growth, not deadlines.


Book a free consultation and turn monthly compliance into background noise instead of a constant risk.



Frequently Asked Questions (FAQs)


Do I need to file taxes every month in Georgia if I made no income?


Yes.If you are registered as an individual entrepreneur in Georgia or operate a Georgian LLC, you must submit a monthly declaration even if your income is zero. Not filing is treated as non-compliance.


What is the deadline for the 1% tax declaration in Georgia?


For individual entrepreneurs with Small Business Status (SBS Georgia), the deadline is the 15th day of the following month. This includes both filing the declaration and paying the tax.


What happens if I miss one monthly filing in Georgia?


Missing a filing triggers automatic fines, interest, and compliance flags. Repeated missed filings can lead to bank account freezes and problems with VAT registration, residency applications, or crypto licensing.


Do individual entrepreneurs in Georgia need to worry about VAT?


Yes, in two cases:


  • If turnover exceeds the VAT threshold

  • If you purchase services from abroad and trigger reverse VAT


Even non–VAT-registered entrepreneurs may have VAT-related obligations.


Are Georgian LLCs required to file monthly corporate tax?


No.Georgian LLCs pay corporate tax only when profits are distributed. However, VAT declarations, payroll filings, and accounting records may still be required monthly.


Does having a digital nomad visa in Georgia change tax filing obligations?


No.Visa status does not replace tax obligations. If you are registered as an individual entrepreneur Georgia or run a Georgian LLC, monthly compliance applies regardless of where you are physically located.


How does crypto income affect monthly compliance in Georgia?


Crypto income must be reported consistently. Banks and regulators monitor monthly patterns closely. If you plan to apply for a crypto license Georgia or VASP Georgia, clean monthly compliance history is critical.

 
 
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