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Articles & Guides

Practical advice on compliance and doing business in Georgia. Written by our team.

Financial Reporting

Investor-Ready and Bank-Ready Financials in Georgia: What Due Diligence Actually Asks For

Banks, buyers and large counterparties read your statements differently from the Revenue Service, and almost nothing they ask for can be produced retroactively. What diligence requests, what gets flagged in Georgia, and the timeline for getting ready.

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Compliance

The Statistics Questionnaire in Georgia: What Geostat Sends You, and What Happens If You Ignore It

Geostat's statistical questionnaire is mandatory, comes from a different agency than the Revenue Service, and carries its own deadline and penalty. Here is what the form is, who receives one, how to submit it, and what ignoring it costs.

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Financial Reporting

The October 1 Financial Reporting Deadline: SARAS Categories, Penalties, and How to Prepare

Every Georgian company must submit annual financial statements to SARAS by October 1. This guide explains the four entity categories, the 500 to 10,000 GEL penalties, who needs an audit, and a month-by-month plan to file on time.

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Tax

Small Business Status in Georgia 2026: Requirements, Application, and the Common Mistakes That Lose You the 1% Rate

This guide covers what Small Business Status (SBS) actually requires in 2026, how to apply for it, and the five operational mistakes that cost people the 1% rate after they already have it.

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Banking

Opening a Georgian Bank Account: A Step-by-Step Guide for Foreigners

This guide covers how to open a bank account in Georgia for individuals, individual entrepreneurs (IEs), and LLCs.

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Tax Residency

Georgia Tax Residency Certificate: Eligibility, Process & Fees

A Tax Residency Certificate (TRC) is an official document issued by Georgia's Revenue Service confirming your tax residency status in the country for a specific calendar year.

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Property Tax

Property Taxes in Georgia: Here's What You Need to Know

Understanding property taxes in Georgia is crucial for property owners, whether you're buying, selling, or simply holding onto real estate.

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VAT

VAT Registration in Georgia: A Comprehensive Guide

Value Added Tax (VAT) is a significant aspect of the tax system in Georgia. Understanding the VAT registration process is essential for businesses to comply with Georgian tax laws.

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Payments

How Georgian Businesses Can Easily Receive Payments from International Clients

Based on our experience with 500+ foreign business owners in Georgia, handling international transfers frequently becomes a major obstacle. Here's how Wise can help.

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Tax Compliance

A Foreigner's Guide to Navigating Georgia's Tax Portal and Avoiding Payment Pitfalls

A common technical quirk in Georgia's RS portal can lead to payments being misapplied or lost. Here's how to avoid it.

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Tax Audits

Tax Audits in Georgia: Process, Documents & Appeals

The Georgian Revenue Service uses risk-based criteria to select taxpayers for audit. Here's what to expect and how to prepare.

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Business Setup

Business Setup Types in Georgia: An Overview of Legal Structures and Tax Benefits

Georgia offers a business-friendly environment with low tax rates and a simplified company registration process. Here's an overview of the main business setup types.

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Virtual Zone

Accounting for Virtual Zone (VZ) Companies in Georgia: Key Considerations

Georgia's Virtual Zone program offers substantial tax benefits to IT companies, but proper accounting is crucial to preserving these advantages.

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