How to file the small business declaration on rs.ge: step by step

An individual entrepreneur with small business status files the monthly declaration on eservices.rs.ge between the 1st and the 15th of the month after the reporting one and pays the 1% tax by the same date. The form needs one number: the month's turnover in lari, with every foreign-currency payment converted at the National Bank of Georgia rate for the day it arrived. Below is the whole routine, from adding up payments to checking that the payment went through.

What you need

• A registered IE with small business status (how to get it is in our guide to the 1% tax).
• Access to your rs.ge account: login, password and a Georgian phone number for the SMS code.
• A list of the month's payments: amounts, currencies, dates.

Step 1. Calculate the month's turnover in lari

Turnover for the declaration is the sum of everything received in the month, each payment converted to lari at the official National Bank of Georgia rate for the date it arrived: not your bank's rate and not the rate on filing day. Declare the full amount the client paid: if Payoneer, Wise or Upwork withheld a fee, the tax is still calculated on the pre-fee amount.

Example: a client paid $1,000 on 12 August and the NBG rate for that day was 2.70 GEL per dollar. That is 2,700 GEL of turnover and 27 GEL of tax. Two payments in a month at different rates are two separate conversions, added up.

For one or two payments the free NBG rate calculator is enough. MyIncome.ge converts every payment at the NBG rate for its arrival date and adds up the month's turnover and 1% tax, so the declaration takes two numbers copied from the report; signing up is free.

Step 2. Log in to rs.ge

Open eservices.rs.ge, enter your personal or taxpayer ID number and password, then the one-time code sent by SMS to the Georgian number registered with the Revenue Service. The login page has an English version link; most of the account itself stays in Georgian, and the browser's translation handles the menus well enough (see rs.ge in English and the glossary of portal terms). If your number changed, use the phone-change option on the login page or update it at a Revenue Service service center; access problems are covered in the login guide.

Step 3. Open the monthly small business declaration

In the declarations section choose the monthly declaration of a person with small business status, then the reporting period: the previous month. The rs.ge interface changes from time to time, so menu names may differ from any screenshot; look for the small business declaration among the monthly forms.

Step 4. Fill in the turnover

Enter the month's taxable turnover in lari, the number from step 1. The system calculates the 1% tax itself. Check the period and the amount before submitting: a wrong month is the most common mistake.

Step 5. Submit the declaration

Confirm and submit no later than the 15th. The submitted declaration appears in your filed list, where you can make sure it was accepted.

Step 6. Pay the tax

The tax for the reporting month is due by the same date, the 15th. Pay from a Georgian bank account to the treasury details shown in your rs.ge account, or by card directly on rs.ge. Afterwards check that no balance is outstanding.

If the month had no income

File a zero declaration: the same form with turnover set to zero. Skipping a month entirely counts as an unfiled return and risks a fine even when no tax is due.

If you are late

Late payment accrues interest of 0.05% of the unpaid tax per day (Tax Code, article 272), and a late return carries a fine (article 274). File and pay as soon as you notice: the interest grows every day, and the exact amounts appear in your rs.ge account.

Checklist

1. Collect the month's payments: amounts, currencies, dates.
2. Convert each to lari at the NBG rate for its arrival date.
3. Log in to eservices.rs.ge and open the monthly small business declaration.
4. Enter the turnover; verify the period and the amount.
5. Submit the declaration by the 15th.
6. Pay the 1% tax by the 15th and check the balance.

Disclaimer: this material is general information, not tax advice. The rs.ge interface and the rules change; verify current requirements on rs.ge or with a qualified accountant.