The 1% is not the hard part.
The mistake that hides for a year is.

Declare net instead of gross on an Upwork invoice and nothing happens — for about twelve months. Miss that the month you crossed 500,000 GEL is taxed at 3% in full and nothing happens either, until it does. OnePercent reads multi-currency statements from Bank of Georgia, TBC, Wise, Revolut and Payoneer, converts every payment at the National Bank rate for the day it landed, warns you before you reach the VAT and Small Business thresholds, keeps the working behind every figure, and gives you the numbers to type into rs.ge — and tells you when a statement does not add up, instead of quietly filing it anyway.

Every rule it applies is below, cited to the article of the law it comes from.

• Who qualifies for 1% Small Business Status in Georgia

  Your invoices say “consulting”. That word is barred from the 1% regime by name — tax consulting included. Are you on it legally?

• How to file the 1% monthly declaration on rs.ge

  Fifteen fields, no English interface, and a deadline on the 15th. Here is every field and exactly what goes in it.

• Do you file the 1% declaration in a month with no income?

  You earned nothing in February. Skip the filing and you have just collected the single most common penalty on this regime.

• Which exchange rate applies to foreign-currency income in Georgia

  A client paid you on a Sunday. The National Bank published no rate that day. Which one applies — and can you prove it a year from now?

• Upwork and Fiverr fees: declare gross or net in Georgia?

  Upwork billed your client 1,000 and paid you 900. One of those numbers goes on the declaration. Pick the wrong one and it hides for a year.

• Which statement export to use for the 1% declaration

  Your bank offers four different exports. Only some carry a running balance — the one column that proves no income went missing.

• What happens if you file the 1% declaration late in Georgia

  You missed the 15th. Two separate things started counting that day, and only one of them stops when you file.

• VAT at 100,000 GEL vs the 500,000 Small Business cap

  100,000 and 500,000 are two different numbers doing two different jobs. Merge them and you either register for VAT too late or panic a year too early.

• Reverse-charge VAT on Google, Meta and AWS in Georgia

  You paid for Google Ads. You may now owe 18% Georgian VAT while sitting on the 1% regime — and nobody sent you an invoice for it.

• What happens if you exceed 500,000 GEL on Small Business Status

  You cross 500,000 GEL in August. Is it 3% on the excess, or 3% on everything you earned that month? Most guides online answer this wrong.