Jerbal in accounting ilo Georgia

Ta eo accountant eo ej kōmmane kajjojo allōñ

Ekkar ñan Law of Georgia on Accounting, Reporting and Auditing, juon kombani ej kōjparok accounting records ko an kōn juon accountant eo ej employee an, juon accountant eo ej lelok professional service, juon accounting firm ak juon audit firm. Records ko rej pedped ioon source document ko im rej kōmman ekkar ñan double-entry principle eo. Accounting document ko im financial statement ko rej aikuj pād ilo 6 yio ālikin jemlokin reporting period eo.

Wāween eo ekkā kajjojo allōñ ñan juon LLC ak juon individual entrepreneur ej āinwōt in:

Kōkkobaik im lale source document ko: invoice ko kwar bōk im invoice ko kwar lelok, acceptance certificate ko, contract ko im bank statement ko.
Jeje transaction ko ilo accounting software eo im reconcile bank balance ko (lale bwe ren jejjet).
Bōk jonan salary ko, withhold personal income tax, im bōk jonan pension contribution ko.
Ñan VAT payer ro, kōmmane im lale tax invoice ko. Bōk jonan reverse-charge VAT ioon service ko jen kombani ko ilikin Georgia; men in ej bar jelōt kombani ko rejjab register āinwōt VAT payer.
Lelok tax return ko ñan Revenue Service im lelok ñan kwe juon report ekadu: ta eo ear lelok, ta eo kwōj aikuj kōļļā, im peba ta eo ejjañin pād.

Tax ko reaorōk im rate ko aer

Rate ko rej pedped ioon consolidated version eo an Tax Code of Georgia (30 Jeptōmba 2026). Code eo ej lelok exception ko ñan jet jerbal, innem etale case eo am ippān accountant eo am.

Personal income tax: taxable income an juon armej, ekoba salary, ej tax ilo 20 percent ekkar ñan general rule eo.
Profit tax: 15 percent. Juon resident company ej kōļļā ioon profit eo ej distribute (dividend ko), ioon expense ko rejjab ikijen economic activity eo an, ioon supply ko ejjelok wōnāān aer im ioon representation expense ko rej lōñļok jen limit eo kar likūti. Taxable amount eo ej bōk jonan kōn an ajeje jonan jāān eo kar kōļļā kōn 0.85. Ñan bank ko, credit union ko, microfinance organization ko im lending entity ko, rate eo ej 20 percent.
Dividend: dividend ko rej kōļļā ñan juon armej ak ñan juon non-resident company rej tax ilo 5 percent kōn withholding at source.
VAT: 18 percent. Elañe aolepen transaction ko am rej bōk VAT rej lōñļok jen 100,000 GEL ilo jabdewōt 12 calendar allōñ ko rej ļoor doon, kwōj aikuj apply ñan Revenue Service ñan register ilo 2 raan in jerbal jen ien eo kwar lōñļok jen threshold eo. Kwomaroñ bar register kōn am make kōnaan (voluntary registration).
Small business status ej lelok ñan armej ro rej kōmmane business wōt. Taxable income ej tax ilo 1 percent, im elañe aolepen income ilo calendar yio eo ej lōñļok jen 500,000 GEL, ej tax ilo 3 percent jen allōñ eo ear lōñļok ie mae jemlokin yio eo. Ekkar ñan Code eo, regime in ej tax income eo ej itok jen juon source ilo Georgia, innem lale mokta ewi wāween an income jen client ro jen ailiñ ko jet naaj tax. Status in ejjab jelōt jet jerbal: government eo ej likūt laajrak in jerbal kein.
Micro business status ej lelok ñan juon armej eo ejjelok an employee im income eo an ilo juon yio ejjab lōñļok jen 30,000 GEL. Armej in ejjab aikuj kōļļā personal income tax.
Property tax: ñan juon kombani, annual rate eo ejjab lōñļok jen 1 percent in wōnāān (value) in taxable property eo.

Salary im pension contribution ko

Juon LLC ak individual entrepreneur eo ej kōļļā salary ej juon tax agent: ej withhold personal income tax jen salary ko im ej lelok ñan budget eo ilo ien eo wōt ej kōļļā salary ko. Ej lelok tax return eo kōn salary ko kar kōļļā im tax eo kar withhold mae raan 15 in allōñ eo ej itok. Eddo in withholding ej bar jelōt wōnāān ko rej kōļļā ñan service ko armej rej kōmmane, ijellokin exception ko Code eo ej kwalok (āinwōt, ñe ri lelok service eo ej juon VAT payer ak ewōr an micro business ak small business status).

Ilo funded pension scheme eo, employer eo ej kōļļā 2 percent in taxable salary eo jen jāān eo an make im ej bar withhold 2 percent jen salary eo an employee eo. State eo ej kobatok 2 percent ioon 24,000 GEL ko moktata in salary in juon yio im 1 percent ioon kōtaan 24,000 GEL im 60,000 GEL. Contribution ko rej lelok ejjab ālikin raan eo personal income tax return eo ej lelok. Ekkar ñan Law of Georgia on Funded Pensions, director eo an kombani eo ej bar juon employee.

Men eo eaorōktata ñan armej ro jen ailiñ ko jet: kien in ej jelōt citizen ro an Georgia, im bar armej ro jen ailiñ ko jet im stateless person ro (ejjelok aer citizenship) ewōr aer permanent residence permit ilo Georgia. Innem kōmmane pepe kōn status eo an kajjojo employee (im status eo am, elañe kwe director eo) ippān accountant eo am. Ñan juon individual entrepreneur, deloñ ilo scheme eo ej voluntary; ñe ej deloñ, contribution eo ej 4 percent in income eo an.

Deadline ko kajjojo allōñ im kajjojo yio

Elañe raan eo āliktata in juon deadline ej juon raan ejjab raan in jerbal, tax deadline eo ej wōnmanlok mae jemlokin raan in jerbal eo ej itok. Deadline ko reaorōk rej:

Mae raan 15 in allōñ eo ālikin reporting month eo: tax return eo kōn salary ko kar kōļļā im tax eo kar withhold; profit tax return eo (kajjojo allōñ ñan kombani ko rej tax ekkar ñan eo rej naaje “Estonian model”); VAT return im kōļļā VAT; return im kōļļā an juon armej eo ewōr an small business status; kōļļā reverse-charge VAT, elañe kwōjjab juon VAT payer.
Mae 1 Eprōl in yio eo ej itok: annual personal income tax return an juon resident armej eo income eo an ejjab tax at source (āinwōt, juon individual entrepreneur eo ej tax ekkar ñan general rule ko), im annual return an juon armej eo ewōr an micro business status.
Ejjab ālikin 1 Eprōl: property tax return an kombani eo im kōļļā. Current payment eo ej aikuj kōļļā ejjab ālikin 15 Jun.
15 Māe, 15 Julae, 15 Jeptōmba im 15 Tijemba: current payment ko (kajjojo ej 25 percent in tax eo an yio eo kar mootlok) ñan kombani ko im armej ro rej kōmmane business, ro reporting period eo aer ej calendar yio eo. Armej ro ewōr aer micro business ak small business status rejjab kōļļā current payment ko.
Ejjab ālikin 1 Oktoba in yio eo ālikin reporting period eo: lelok annual financial statement ko ñan SARAS.

Financial statement ko ilo SARAS

Ekkar ñan accounting law eo (consolidated version, 1 Eprōl 2026), juon LLC ej kōmmane financial statement ko juon alen ilo juon yio, ak lōñļok. Rej lelok er ñan Service for Accounting, Reporting and Auditing Supervision (SARAS) ejjab ālikin 1 Oktoba in yio eo ālikin reporting period eo. Kwōj lelok statement ko ilo portal eo reportal.ge, im ñan kōmmane men in kombani eo ej aikuj register mokta ilo rms.reportal.ge.

Category eo an juon kombani ej kōllaajrak ilo jemlokin reporting period eo ekkar ñan ruo, ak lōñļok, ian jilu criteria (wōnāān in asset ko, revenue, average jonan employee ro):

Category IV: asset ko mae 1 million GEL, revenue mae 2 million GEL, mae 10 employee.
Category III: asset ko mae 10 million GEL, revenue mae 20 million GEL, mae 50 employee.
Category II: asset ko mae 50 million GEL, revenue mae 100 million GEL, mae 250 employee.
Category I: juon kombani eo ej lōñļok jen threshold ko an Category II. Public interest entity ko (āinwōt, bank ko im insurer ko) rej juon kumi ejenolok.

Juon kombani ilo Category IV ej kōjerbal standard eo SARAS ear likūti, im financial statement ko an rejjab kwalok ñan public. Category III im II rej kōjerbal International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), im Category I im public interest entity ko rej kōjerbal aolepen International Financial Reporting Standards (IFRS). Audit ej mandatory ñan public interest entity ko im ñan Category I im II. Category III im IV rejjab aikuj audit, elañe bar juon kien ejjab ba juon men eoktak.

Kien in ej jelōt juon individual entrepreneur ñe ej tōbrak criteria ko an Category III, II ak I wōt. Elañe kwōjjab lelok ilo deadline eo, SARAS emaroñ lelok juon warning ilo jeje ak likūt juon fine. Fine eo ej 500 GEL ñan Category IV, 1,000 GEL ñan Category III, 5,000 GEL ñan Category II, im 10,000 GEL ñan Category I im public interest entity ko.

Portal eo an Revenue Service im access eo an accountant eo am

Kwōj jerbal kōn tax return ko im tax invoice ko ilo e-services portal eo an Revenue Service (eservices.rs.ge), ilo peij eo an authorized user eo an taxpayer eo. Notice ko jen Revenue Service rej bar itok ijo. Video instruction ko an Revenue Service rej kōmeļeļe ewi wāween activate peij eo, kōmmane two-step authentication im register juon sub-user. Kōn video call, kwomaroñ activate peij eo, recover password eo am im oktak nōmba in talboon eo am. Ewōr juon instruction ejenolok kōn jerbal in video call ñan armej ro rejjab citizen an Georgia.

Kwōn jab lelok password eo an main user ñan accountant eo am. Emmantata kwōn register juon sub-user ejenolok ñan e, bwe main account eo en pād wōt ilo peim, im ñe jerbal eo ippān ej jemlok, kwōnaaj jeļā jejjet access ta eo kwōj aikuj revoke. Kōjparok nōmba in talboon im email eo rej kōjerbal ñan two-step authentication ilo am make control.

Lale portal eo kōn am make, im kōmmane men in ekkā (regularly). Juon peba eo kar jilkinlok ilo electronic ej kōllaajrak āinwōt ear tōprak (delivered) ilo ien eo wōt kwōj kōpellok, im juon notice kōn juon on-site tax audit ej kōllaajrak āinwōt ear tōprak ñe kwōj kōpellok ak ilo raan eo kein ka-30 ālikin an walok ilo peij eo, meñe kwōjjañin kar kōpellok.

Ewi wāween loe im lale juon ri lelok jerbal

Juon armej ak firm eo ej kōjparok accounting records ak kōmmane financial statement ko ñan ro jet āinwōt juon professional service ej aikuj register ilo registry eo ej jejjet ñan e ilo 1 allōñ (30 calendar day, ekkar ñan an SARAS kōmeļeļe) jen ien eo ej jino jerbal in. Juon accountant eo ej jerbal kōn juon employment contract ejjelok an eddo in. Registry ko rej public im kwomaroñ pukot ilo saras.gov.ge:

Accountant ro rej lelok professional service: pukot kōn etan family (surname), etan (first name) ak registration number (SARAS-APPS).
Accounting firm ko: pukot kōn registration number (SARAS-AF), identification number ak etan.
Certified accountant ro: pukot kōn etan, etan family, jikin jerbal ak nōmba in certificate.
Auditor ro im audit firm ko, elañe kombani eo am ej aikuj audit.

Lale bwe melele ko ilo registry eo ren jejjet ippān melele ko an party eo ilo contract eo am: identification number eo ñan juon firm, im etan im etan family ñan juon accountant eo ej make jerbal. SARAS ej kwalok pepe ko an kōn sanction ko ear likūti ioon accountant ro im accounting firm ko ilo website eo an ilo 5 yio ak lōñļok. Professional organization ko rej kwalok registry ko an accountant ro raar certify er ilo website ko aer make.

Accountant ro im accounting firm ko rej obliged entity ekkar ñan kien ko kōn anti-money laundering. Innem, mokta jen am sign juon contract, remaroñ kajjitōk ippam kōn juon ID document, ownership im management structure eo an kombani eo im melele ko kōn beneficial owner eo, im men in ej juon wāween ekkā. Ilo interview eo, kajjitōk elañe accountant eo ewōr an experience kōn kombani ko ilo sector eo am im kōn owner ro jen ailiñ ko jet, ilo ta kajin eo report ko renaaj pād ie, im wōn eo enaaj jerbal ilo jikin accountant eo ilo ien vacation ko an.

Ta eo kwōj aikuj jeje ilo contract eo

Sign juon contract ilo jeje im jeje ilo e ilo wāween eo alikkar:

Jonan jerbal ko (scope of services): bookkeeping, salary (payroll), tax return ko, tax invoice ko, annual financial statement ko im lelok er ñan SARAS, im kōnono ippān Revenue Service im auditor eo.
Deadline ko ñan ruo party ko: raan eo kwōj aikuj lelok peba ko mokta jen e, im raan eo accountant eo ej aikuj lelok tax return ko mokta jen e (emmantata jet raan mokta jen raan 15).
Eddo (liability): wōn eo enaaj kōļļā fine ko im late-payment interest ko rej walok kōn bōd ak tōrlok an accountant eo, im elañe accountant eo ewōr an professional liability insurance.
Access: sub-user eo ilo rs.ge, wāween lelok bank statement ko, im an wōn data ko ilo accounting software eo.
Kajin: kajin eo ñan kōnono im report ko, im wōn eo enaaj ukok peba ko im ewi jonan wōnāān eo.
Wōnāān: wōnāān eo ejjab oktak kajjojo allōñ (fixed monthly price) im men ko rej kōlaplok (jonan transaction ko, invoice ko im employee ro), im bar wōnāān ko rejenolok ñan annual financial statement ko, VAT registration im jibañ ilo ien juon tax audit.
Confidentiality, kakien ko ñan kōjemlok contract eo im lelok jerbal ko ñan bar juon (handover): accounting database eo, source document ko im copy in tax return ko kar lelok.

Kakōļļe in kauwōtata

Kwōjjab maroñ loe ri lelok jerbal eo ilo registry eo an SARAS, ak ej register ijo kōn juon etan ak nōmba eoktak.
Ej kajjitōk kōn password eo an main user ilo rs.ge ak kōn code ko an two-step authentication.
Ej kallimuri bwe kwōnaaj “jab kōļļā” tax, ak ej ba bwe kwōn kālet juon tax regime ilo an jañin katak kōn jerbal eo am im jikin eo income eo am ej itok jāne.
Ej jab kōnaan sign juon contract ilo jeje, ak ej kajjitōk bwe kwōn kōļļā e ilo ejjelok invoice.
Ejjab lelok ñan kwe copy in tax return ko kar lelok ak juon laajrak in jonan jāān ko kwōj aikuj kōļļā.
Ej kōnaan jeje transaction ko ilo ejjelok source document ko.
Kajjitōk ko am rej pād wōt ilo ejjelok uwaak, eļaptata ñe raan 15 ej kepaaktok.

Men ko rej pād wōt ilo am eddo

Ñe kwōj bōk juon accountant, kombani eo ejjab ellok jen eddo ko an make. Ekkar ñan kien eo, kombani eo make ej bōk eddo in internal control system eo an im fair presentation in financial statement ko an, im armej ro rej kōmmane im sign peba ko rej bōk eddo in an peba kein jejjet. Income payer eo, ak kombani eo am, ej bōk eddo in withholding in tax at source im lelok ñan budget eo.

Elañe kwōj lelok juon tax return mae 2 allōñ tōrlok, fine eo ej 5 percent in tax eo kwōj aikuj kōļļā; ñe tōrlok eo ej lōñļok jen 2 allōñ, ej 10 percent. Elañe jonan eo kwōj aikuj kōļļā ej 0, fine in ejjab jelōt eok. Late-payment interest in 0.05 percent ej kobatok ioon jonan eo kwōjjañin kōļļā ilo kajjojo raan ālikin deadline eo. General limitation period eo ñan assess tax ej 3 yio, im accounting document ko rej aikuj pād ilo 6 yio.

Juon alen ilo juon allōñ, deloñ ilo rs.ge kōn am make im lale elañe ewōr tax arrears (tax ko kwōjjañin kōļļā) im notice ko. Ilo juon tax dispute, keememej bwe complaint eo im peba ko rej kobaik ñan e rej aikuj pād ilo state language eo an Georgia; elañe ejjab, renaaj jab bōk complaint eo ñan etale. Aviaspace ejjab lelok jerbal in accounting, tax ak legal: kien eo ej likūt eddo ko, im Revenue Service im SARAS rej kōmmane pepe ko.

Kajjitōk ko ekkā

Ij aikuj ke lelok financial statement ko elañe kombani eo ejjañin wōr an income?

Aet. Kien eo ejjab kōkkobaik eddo in reporting an juon LLC ippān jonan income eo an: category eo ej kōllaajrak wōt standard eo ñan reporting im elañe ej aikuj audit. Kajjitōk ippān accountant eo am mokta kōn tax return ta ko kwōj aikuj lelok ilo allōñ ko ejjelok am transaction ie.

Ñāāt eo ij aikuj register āinwōt juon VAT payer?

Ñe aolepen transaction ko am rej bōk VAT rej lōñļok jen 100,000 GEL ilo jabdewōt 12 calendar allōñ ko rej ļoor doon, kwōj aikuj apply ñan Revenue Service ilo 2 raan in jerbal jen ien eo kwar lōñļok jen threshold eo. Kōn men in, accountant eo am ej aikuj lale turnover eo kajjojo allōñ.

Ewi jonan wōnāān in jerbal in accounting?

Kwōj errā kōn wōnāān eo ippān ri lelok jerbal eo, im ej pedped ioon jonan transaction ko, jonan employee ro, VAT status eo am im elañe ej aikuj audit. Compare jet offer ilo jeje ko rej kobaik ejja jonan jerbal eo wōt.

Ta eo enaaj walok elañe ij oktak accountant eo aō?

Errā mokta kōn handover eo: accounting database eo, source document ko, tax return ko kar lelok im financial statement ko. Revoke access eo an accountant eo mokta ilo rs.ge im kōmmane juon sub-user ejenolok ñan accountant eo ekāāl. Eddo in kōjparok peba ko ilo 6 yio ej pād wōt ippān kombani eo.