How to file the 1% monthly declaration on rs.ge
If you hold Small Business Status as an Individual Entrepreneur in Georgia, you file a turnover declaration on rs.ge every month and pay 1% of your gross turnover. Both are due by the 15th of the following month. You file even in months when you earned nothing.
Filing it on rs.ge, field by field
You need one number before you start: your gross turnover for the month, in lari. How to work it out is further down this page. The field labels below are quoted exactly as rs.ge prints them, because the portal has no English interface.
Sign in to rs.ge
Open rs.ge and sign in with your personal number and password. If you do not read Georgian, keep this page open beside the portal — every field below carries the Georgian label as it appears on screen.
Open the monthly Small Business declaration
From the declarations section, choose the monthly Small Business income declaration and select the period you are filing — the month that has just ended, not the one you are in.
Check the declaration type and period in the header
პირველადი
The header shows the type and the period, written like 2024/12. პირველადი marks this as the initial declaration for that month. You change it only when you are correcting a period you have already filed.
Decide whether to let the portal pre-fill
ავტომატური შევსება
The portal offers to populate some fields for you. Whatever it fills, check it against your own figure before you submit. The declaration is yours regardless of who typed the number into it.
Answer the VAT-exempt operations question
საანგარიშო პერიოდში გაქვთ თუ არა დღგ-ისაგან გათავისუფლებული ოპერაციები
A Yes/No choice — დიახ or არა — about VAT-exempt operations in the period. This is a separate question from your 1% turnover, and it is not a field to guess: if you are not sure which answer describes your work, ask an accountant before submitting.
Enter your year-to-date turnover15
ეკონომიკური საქმიანობიდან მიღებული მცირე ბიზნესის ერთობლივი შემოსავალი კალენდარული წლის დასაწყისიდან ნაზარდი ჯამით
Cumulative gross Small Business income from 1 January of the current year through the end of the month you are filing. A running total that includes this month — not this month on its own.
Leave the tax rate alone16filled in for you
საშემოსავლო გადასახადის განაკვეთი საანგარიშო თვეში:
Pre-filled and locked at 1.00%. If it reads anything else, find out why before you submit: the rate becomes 3% for the breach month and the rest of the calendar year once cumulative income passes 500,000 GEL.
Check the monthly total the portal calculates17filled in for you
მცირე ბიზნესის დაბეგვრას დაქვემდებარებული დასაბეგრი შემოსავალი საანგარიშო თვის მიხედვით. მათ შორის:
The month's taxable income, locked, totalled by the portal from the breakdown you enter in the fields underneath. Fill in the breakdown first, then check this total matches the monthly figure you calculated yourself. If it does not, the breakdown is wrong.
Enter cash takings18
ნაღდი ფულით ანგარიშსწორებით მიღებული შემოსავალი (საკონტროლო-სალარო აპარატის ბრუნვა):
Money taken in cash through a cash register. Anyone paid entirely by transfer leaves this at zero.
Enter POS terminal takings19
პოს-ტერმინალით მიღებული შემოსავალი
Card payments taken through a POS terminal. Zero for most people working online.
Enter bank transfers received20
უნაღდო ანგარიშსწორებით მიღებული შემოსავალი (პოს-ტერმინალით მიღებული შემოსავლის გარდა):
Non-cash settlement other than POS — money that arrived by bank transfer. For most Small Business Status holders this is the largest field: client payments into a Georgian account at TBC or Bank of Georgia.
Enter other income21
სხვა შემოსავალი (მათ შორის ბარტერი, ჩუქება და სხვა):
Barter, gifts and anything that does not fit above. Money that reaches you through a payment system rather than a Georgian bank account is broken out separately under Order №390, and whether a given platform belongs here rather than at field 20 follows how the payment was settled, not which app it appeared in. Worth one question to an accountant if you are paid that way.
Leave the timing fields empty unless they apply22–24
Income from goods or services not reflected in this period (22), income taxed in an earlier period and being reduced now (23), and advances received this period (24). If none of that happened, they stay empty.
Select an exemption only if one is genuinely yours25
დაბეგვრისაგან გათავისუფლებული დასაბეგრი შემოსავალი
A choice between 3000 ლარიანი შეღავათი, 6000 ლარიანი შეღავათი and სხვა შეღავათი, with a locked amount field beside it. Which tier applies, if any, depends on your circumstances rather than your turnover — if you do not already know that one of them is yours, it is not.
Save the declaration and keep a copy
ბეჭდვა / შენახვა / წაშლა
Print, Save and Delete sit at the bottom of the form. Save it, then keep a copy alongside the bank statement the figure was built from.
Pay, separately, by the same deadline
Filing does not pay. The payment is its own action and shares the deadline of the 15th — a submitted declaration with no payment behind it still accrues interest.
What you are filing, and when it is due
Small Business Status taxes gross turnover at 1% instead of the standard 20% on profit. There are no deductions to calculate: the base is what came in, not what you kept.
The declaration for a month is due by the 15th of the following month, and the tax payment shares that deadline. July turnover is declared and paid by 15 August.
If the 15th falls on a public holiday or a weekend, the deadline moves to the end of the next working day — until 24:00, since you are filing electronically.
Georgian Tax Code Art. 90; Art. 3(2) (deadline rolling)
File even if you earned nothing
A zero month is still a filing month. The obligation is on the status, not on the income — every Small Business Status holder files every month, and a month with no turnover is declared as zero.
This is the most common way an otherwise compliant person collects a penalty. Nothing came in, so nothing felt due, and the filing was skipped.
Georgian Tax Code / RS — SBS monthly declaration procedure
Work out the turnover figure
Add up everything received in the month from your Small Business Status activity. Gross, before any fees your bank or payment provider took.
Money received in a foreign currency is converted to lari at the National Bank of Georgia rate for the date it was received — not the invoice date, and not the rate on the day you file.
If a payment landed on a day with no published rate — a weekend or a holiday — the applicable rate is the last one published before it.
Not everything you receive belongs in this figure. Salary income and the income types listed in Resolution №415 Annex №5 — rent, dividends, interest, royalties, gifts, inheritance, gains on selling property or securities — sit outside the regime. They are neither taxed at 1% nor counted toward the 500,000 GEL threshold.
Georgian Tax Code Art. 90; Resolution №415 Annex №5
Keep the evidence
Keep the bank statements the figure came from, and keep them in the form the bank issued. If the Revenue Service asks how you reached a number, a statement that reconciles line by line to the declared total is the answer.
Keep the exchange rate you used for each foreign-currency receipt, with its date. Reconstructing a year of NBG rates after the fact is slow and error-prone.
FAQ
- Where on rs.ge is the monthly declaration?
- In the declarations section of the portal, as the monthly Small Business income declaration. You choose the period before the form opens, so make sure it reads the month that has ended rather than the current one.
- What happens if I file late?
- Late filing and late payment both carry consequences under the Tax Code, and interest accrues on unpaid tax from the due date. File the missing period as soon as you notice rather than waiting for the next cycle.
- Which field do foreign client payments go in?
- A transfer into your Georgian bank account is non-cash settlement, field 20. Money held or settled through a payment system is broken out separately under Order №390 and is reported at field 21. The distinction follows how the payment settled, so confirm your own set-up with an accountant once rather than guessing every month.
- What is field 15 asking for?
- Cumulative gross income from the start of the calendar year up to and including the month you are filing — a running total, not the single month. Field 17 carries the month on its own, and the portal calculates it.
- Do I also file an annual declaration?
- Yes. The annual declaration is due before 1 April of the following year, separately from the twelve monthly filings.
- Which exchange rate applies to a payment received on a Sunday?
- The last rate published by the National Bank of Georgia before that date. NBG does not publish rates on weekends or public holidays, so a Sunday receipt uses the Friday rate.
- Is the 1% charged on the amount before or after payment-provider fees?
- On the gross amount. The base is turnover, not net proceeds, so a fee deducted by a bank or payment platform does not reduce it.
Sources
- Georgian Tax Code Art. 90; Art. 3(2) (deadline rolling)
- Georgian Tax Code / RS — SBS monthly declaration procedure
- Georgian Tax Code Art. 90; Resolution №415 Annex №5
This guide summarises published Georgian regulations and cites its sources. It is not legal or tax advice, and it cannot account for your particular circumstances. You remain responsible for what you file.