The Georgian tax calendar is a monthly habit—not an annual event

Start with the taxpayer: natural person, IE, LLC, branch or organisation. Then list statuses—Small Business, VAT, employer, reverse-charge exposure, property owner, International Company or Virtual Zone. Add employees, dividends, rent, imports and foreign services.

RS.ge declarations are triggered by legal facts, not by how busy the business felt. A company with no sales may still have payroll, withholding, VAT, property or financial-reporting obligations. “Dormant” is a description, not a blanket exemption.

By the first working days, reconcile bank accounts, cash, payment processors, invoices, credit notes and owner movements. Classify foreign purchases for reverse charge and confirm employee salary, benefits, contractor payments, rent and withholding.

Small Business taxpayers file and pay by the 15th of the following month. VAT and relevant withholding/payroll declarations also commonly centre on the 15th. Do not treat this as permission to start bookkeeping on the 14th: missing foreign statements or exchange-rate questions need time.

Maintain qualifying income separately from salary, rent, dividends, asset sales and other receipts. Keep the required special record book and source documents. Track calendar-year gross economic income against GEL 500,000 because the 3% rate begins from the month of excess through year-end.

At the same time, monitor VAT on its own rolling 12-month basis. The Small Business threshold and VAT test answer different questions and can contain different transactions.

An LLC should close monthly accounting even where corporate income tax is generally linked to distributions and specified deemed distributions rather than ordinary retained profit. Expenses still need business purpose and documentation; shareholder withdrawals should be classified before money moves.

Payroll requires gross-to-net calculation, income-tax withholding, pension analysis where applicable, payslips, payment and declarations. Dividends require distributable-profit and corporate approval checks as well as tax treatment. A bank transfer labelled “owner” is not an accounting category.

Relevant natural persons commonly face an annual return by 1 April. Enterprises and organisations with taxable property also use 1 April for the property return/payment framework, with current-payment rules potentially applying later. Individuals’ property-tax declarations and payments use a different autumn timetable addressed in our property-tax guide.

SARAS financial statements for calendar-year entities are commonly due by 1 October, subject to entity category, audit and applicable reporting rules. Registration, VAT threshold crossing, hiring, dividends, liquidation, importing and buying property create event-driven work that should never wait for year-end.

Use one page with columns for obligation, legal trigger, period, preparer, reviewer, filing date, payment date and evidence. Add reminders ten, five and two days before each deadline. Record “not applicable” only after somebody checks why.

Quarterly, compare tax registrations to actual business. Annually, revisit structure, foreign-country exposure, transfer pricing, permanent establishment and status eligibility. The best compliance calendar is not the longest—it is the one that detects when the business has changed.