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

An individual entrepreneur with small business status (the 1% tax) files a declaration every month, between the 1st and the 15th of the month after the reporting one — and pays the tax by the same deadline. Here is the process, step by step: from calculating turnover to paying.

What you need

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

Step 1. Calculate the month's turnover in lari

The declaration takes your entire monthly turnover converted to lari. Each foreign-currency payment is converted at the official National Bank of Georgia rate for the date the income arrived— not your bank's rate and not the rate on filing day. Declare the full income amount: if a payment system withheld a fee, the tax is still calculated on the pre-fee amount.

For one or two payments, our free NBG rate calculator is enough. With many payments it is easier to track them in MyIncome.ge — it converts each one automatically and produces a ready monthly total.

Step 2. Log in to rs.ge

Open rs.ge and sign in. Login is confirmed with an SMS code sent to a Georgian number. If your number changed, update it at a Revenue Service service center.

Step 3. Open the monthly small business declaration

In your account, go to the declarations section and pick the monthly declaration for a person with small business status, then the reporting period (the previous month). The rs.ge interface changes from time to time and defaults to Georgian — menu names may differ; the account has a language switcher.

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 automatically. Double-check the period and the amount before submitting.

Step 5. Submit the declaration

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

Step 6. Pay the tax

The tax for the reporting month is due by the same date — the 15th. You can pay from a Georgian bank account (via internet banking to the treasury details) or by card directly on rs.ge. Afterwards, check that no balance is outstanding in your account.

If the month had no income

File a zero declaration — the same process with turnover set to zero. Skipping a month entirely risks a fine even when no tax is due.

If you are late

Late filing and late payment carry a fine and interest. File and pay as soon as possible — the interest grows over time. Check the exact amounts on rs.ge or with an accountant.

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 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.

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.

Last updated: July 18, 2026