Compliance
Georgian Company Compliance: Filings, Deadlines and AML
What keeps a Georgian company clean after registration: the filing calendar, anti-money-laundering duties, beneficial ownership records, and the government portals the whole thing runs on.
15 articles in this category
Payroll in Georgia: Income Tax, the Pension Scheme and What the Employer Files
Employing someone in Georgia costs the gross salary plus, where the funded pension scheme applies, 2% on top. From the gross the employer withholds 20% income tax and the employee's 2% contribution, files one return a month and pays in lari. Who is in the pension scheme, how the State's share works, what counts as a benefit in kind, and the arithmetic from gross to net.
Keeping Virtual Zone Status: What a Georgian IT Company Does Every Month and Every Year
The Virtual Zone certificate is issued once and has no expiry date. The exemption behind it is tested against every month's books: which income is the company's own software sold abroad, which is not, what is still withheld from salaries and dividends, and what the file shows if someone asks. A working routine for the company that already has the status.
rs.ge for Foreign Founders: Getting Access to the Revenue Service Portal and Knowing What Happens There
A Georgian company's tax life runs through one website, and most foreign founders never see it. How the company gets its credentials, why one phone number carries so much weight, how to give an accountant access without sharing a password, which sections to recognise, and when a message nobody opened still counts as delivered.
A Georgian Company With No Activity: What Still Has to Be Filed
A company that is registered but not trading is not free of duties. Some returns are due whatever happened, some only when something taxable happened, and for most returns the law treats a missing one as a statement that the month was empty. What a quiet company still files, what has to be kept alive around it, what silence costs, and the point at which closing it is the cheaper choice.
Late Filing and Late Payment in Georgia: Penalties, Interest and How to Put It Right
A return filed late, tax paid late and tax understated are three different breaches in Georgia, each with its own price. The figures here were read in the Tax Code on the Legislative Herald on the date of this article: the fine for a late return, the daily interest, the scale for understatement, the charge for trading without VAT registration, the cases where a warning replaces a fine, and the three-year limitation period.
A Tax Audit in Georgia: How It Runs, Your Rights and the Dispute Route
The Revenue Service checks a Georgian company in three ways: unannounced control procedures, a desk audit of one question, and a field audit at the company itself. What starts each of them, what the notice has to give you, what the auditors may ask for, how the result is appealed and by when, and the three records that decide most audits.
Annual Financial Reporting in Georgia: Size Categories, Standards and the 1 October Deadline
Every Georgian LLC, including one that never traded, sends financial statements to the accounting supervisor once a year. The law sorts companies into four size categories, and the category decides the accounting standard, whether an audit is required, how much of the filing is public and how large the fine is for missing 1 October.
Georgia's Personal Data Protection Law: What a Foreign-Owned Company Has to Do
The Law of Georgia on Personal Data Protection applies to a five-person software company as fully as to a bank. It asks for a legal ground for every use of personal data, answers to individuals within ten working days, a written agreement with every processor, a record of processing, and notice of a serious incident within 72 hours. Since 2 March 2026 the supervisor is the State Audit Office.
Outsourcing the Data Protection Officer Role in Georgia
The officer must be independent, reachable and free of conflict - three conditions that are hard to satisfy with an internal appointment in a small company. When outsourcing works, what it must include, and the two ways it is done badly.
Who Must Appoint a Data Protection Officer in Georgia
The 2023 data protection law created a statutory officer role that many companies still have not filled. Which sectors must appoint one, the population thresholds that catch everyone else, and the tasks the role carries once it exists.
Monthly Accounting for a Georgian Company: What Your Accountant Actually Needs
The document flow that keeps a Georgian company clean: what to send each month and by when, how the electronic invoice and waybill systems work, which returns fall due, and how to change accountants without losing a period.
Hiring Your First Employee in Georgia: Contracts, Payroll and the Rules That Bite
What a Georgian company must do the moment it pays someone: the written contract and its essential terms, monthly payroll withholding and pension, probation and termination under the Labour Code, and the extra steps when the person is not Georgian.
AML and KYC for a Georgian Company: What You Are Actually Required to Do
Which businesses fall under Georgia's anti-money-laundering law, what customer due diligence really requires, the UBO rules, the reporting duties to the Financial Monitoring Service, record retention, the sanctions dimension, and what supervisors look for in an inspection.
Registered Address & Official Notices in Georgia: Why It Matters
Why a Georgian company's registered address is more than a formality, the legal duty it carries, and how mailroom and notice handling help founders avoid missed letters and delayed decisions.
After Registration: The Compliance Calendar Every Georgian Company Needs
A post-registration operating rhythm for keeping a Georgian company clean: which obligations exist, when each falls due, who owns it, what missing one actually costs, and the annual review that catches drift before an authority does.
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