The Georgian Tax ID (TIN): How a Company and a Foreign Founder Get One

A company registered in the country of Georgia does not apply for a tax ID. The identification number that the Public Registry assigns when the company is registered is also its taxpayer number, and it is the number the Revenue Service, the bank and every client will use for as long as the company exists. The founder is a different story. A foreign individual's Georgian tax number is not assigned automatically: you receive one when you register as an individual entrepreneur, or when the Revenue Service registers you as a taxpayer in your own name. Whether owning or directing the company is by itself a reason to hold one is a question to confirm, not a settled rule. Most of the trouble on bank and platform forms comes from mixing three numbers: the company's, yours in Georgia if you have one, and yours in the country where you are tax resident.

What the identification number is for a company

Georgian law does not separate company registration from tax registration. Under the Law on Entrepreneurs, registering an entrepreneur is at once the state registration and the tax registration; the registry carries it out and sends the registered data, and every later change, electronically to the Revenue Service. The number printed on the registry extract is therefore the taxpayer number from the first day. The step founders describe as tax registration is, in practice, the first access to the company's rs.ge profile, which the rules activate automatically once the number is assigned; our guide to my.gov.ge, rs.ge and the registry portal covers it.

The number is permanent. The Tax Code says that an identification number is, as a rule, not changed and not issued again to anyone else, so it survives a new name, a new address, a new director and a complete change of owners. A branch of a foreign company registered in Georgia receives an identification number in the same way, at the moment of registration.

Where the number appears and who asks for it

Two habits follow. Copy the number from a current extract, not from memory: one wrong digit on a bank form or an electronic invoice costs days. And give the same number everywhere: a foreign form that asks separately for a registration number and a tax number is answered with the same nine digits twice.

How a foreign individual gets a Georgian tax number

For individuals the Tax Code draws the line at citizenship. A Georgian citizen's identification number is the personal number on the identity card. A person who is not a citizen has a nine-digit number issued by the competent authority and, as Georgia's own description to the OECD puts it, that number is not assigned automatically. There are two ordinary routes to it, and one situation that has to be checked.

• Registering as an individual entrepreneur. The Public Registry registers a foreign national on a passport, and because registration is also tax registration, the nine-digit number arrives with it. This is the number an entrepreneur on the 1% regime files under; our article on Small Business Status covers the regime. A foreign national living in Georgia should also check the 2026 right-to-work rule before the first invoice: its exemptions were amended more than once in 2026.
• Registering with the Revenue Service as a taxpayer. The Minister of Finance's registration rules require a person who is not a Georgian citizen to apply once a tax or customs obligation arises in Georgia, for example on property here or on income they must declare themselves, and let a person with no home in Georgia apply without waiting for one. In the consolidated copy the Revenue Service publishes, the file is an application and the identity document, with a notarised power of attorney if a representative applies; registration by video call or remote identification is allowed, though the Revenue Service may ask for the written application. Confirm the current form and channel first.
• Owning or directing a company. This is the open question. The registry records a foreign founder or director by identity-document data, and we found no provision that issues a personal tax number for holding a share or a director's post. That is the absence of a rule, not a rule that none is needed. The Tax Code has a company that withholds tax report each recipient's registration number, name and address. It counts a director as a hired person, although the Minister's rules let a company leave a registered director out of the Revenue Service's register of hired persons. And a non-citizen must register once a tax obligation arises. Ask the Revenue Service or your accountant before the company first pays you.

The tax ID is not a VAT number and not a passport number

VAT registration is a separate event with its own trigger. At the time of writing a person must apply for it once taxable transactions exceed GEL 100,000 in any twelve consecutive calendar months, and may register voluntarily before that; confirm the threshold against the Tax Code. What registration changes is the company's status, not its number: the Revenue Service's public search of a VAT payer's status is run by identification number, and in practice a client who asks a Georgian company for a VAT number is given the identification number together with confirmation of the VAT status.

A passport number is an identity detail. The registry records it for a foreign founder or director, the bank records it for a signatory, and it changes whenever the passport is renewed. It is not a tax number in Georgia, and it does not belong in a box marked TIN.

Which number to give a bank or a platform

Georgia takes part in the automatic exchange of financial account information under the OECD's Common Reporting Standard, and the OECD lists it among the jurisdictions whose first exchanges fell by 2024. In practical terms a Georgian bank, like a bank or payment provider abroad, asks each account holder to certify where they are tax resident and to give the tax identification number issued there. For a company owned by one or two people it usually asks the same of the individuals who control it. The OECD's sample forms show the logic: one line for each jurisdiction of tax residence, the number that jurisdiction issued, and a stated reason where no number exists.

Confusions worth clearing up before they reach a form

• Registration number, identification code, tax number: for a Georgian company these are one number.
• The number does not show status. It proves that the company was registered, not that it is in good standing, registered for VAT or free of restrictions. A current extract and the Revenue Service's searches answer those questions.
• An individual entrepreneur's number belongs to the person. A foreign entrepreneur's nine-digit number is not a company number, and the liability behind it is personal, as our comparison of the entrepreneur and the LLC explains.
• A Georgian number is not Georgian tax residence. Residence follows where you live and the rules of each country; a number records that you are registered, nothing more.
• A new passport changes no tax number, but the registry record and the bank's file show the old document until they are updated.

What this article does not answer

It does not tell you where you are tax resident, which is the question every TIN box is really asking, and it cannot say whether your own country expects you to report the Georgian company or its number at home. Those answers come from an adviser where you live. It does not decide whether you personally need to register as a taxpayer in Georgia, which depends on the income and property you have here and on the open point about founders and directors, or whether the company should register for VAT. We register companies and individual entrepreneurs, set up the Revenue Service profile and explain which Georgian number is which. We do not complete a personal self-certification for you, and we do not advise on another country's tax rules.