How to File the Monthly Small Business (1%) Declaration on rs.ge

A step-by-step walkthrough of the Individual Entrepreneur's monthly routine: log in to rs.ge, declare your turnover, pay the 1% — and why you must file even in months with zero income.

Last updated: July 13, 2026

If you registered as an Individual Entrepreneur with Small Business Status (our registration guide covers how), you now have exactly one recurring obligation: a monthly turnover declaration on the Revenue Service portal, plus payment of the 1% tax. Both are due by the 15th of the month following the month you're declaring. It takes about ten minutes once you've done it twice — and it is due every single month, including months where you earned nothing (more on that below, because it's where people quietly accumulate fines).

What you're filing, and when

As a Small Business Status holder you declare your gross turnover — all business income received in the month, before any expenses — and pay 1% of it. The declaration for a given month must be submitted, and the tax paid, by the 15th of the following month: June's declaration and payment are due by July 15, and so on. [VERIFY: the declaration's official form name/number as shown in the portal — it is commonly described as the monthly income-tax declaration for persons with Small Business Status]

Two things before your first filing:

rs.ge credentials. You should have received a username and password for the Revenue Service portal when you registered. If not, any Revenue Service service center can issue them — see the credentials section of the registration guide.
Your turnover figure for the month, in GEL. If clients pay you in dollars or euros, you need to convert each payment — see Step 3.

Step 1: Log in to the rs.ge portal

Declarations are filed through the Revenue Service e-services portal at eservices.rs.ge. Log in with the username and password you received at registration. [VERIFY: the current login flow — whether a one-time SMS code or other second factor is required, and whether the login page offers an English toggle]

The portal has partial English coverage: main navigation is usually translated, but expect some screens, field labels and error messages to appear only in Georgian. Google Translate's camera/page mode gets you through the gaps, but budget extra time for your first filing.

Step 2: Open the monthly declaration form

Once logged in, you need to reach the declarations area of your taxpayer account and start a new monthly declaration for the period you're reporting. [VERIFY: the exact menu path and menu-item names — the declarations section and the specific monthly declaration form for Small Business Status holders; the interface is reorganized periodically, so check the live portal]

Make sure of two things before you fill anything in:

The right form. Small Business Status holders file a specific monthly declaration — not the annual personal income tax declaration, and not the standard-regime monthly forms. [VERIFY: the form's name/number in the current portal UI]
The right period. The declaration is for the previous calendar month. Filing against the wrong month is a common first-timer mistake and creates a missing-declaration gap for the month you meant to file.

Step 3: Enter your monthly turnover in GEL

The declaration wants your gross business turnover for the month, in lari. For GEL income that's just the sum of what you received. For foreign-currency income, each payment must be converted to GEL at the official National Bank of Georgia (NBG) exchange rate on the date you received it — not the month-end rate, not your bank's exchange rate, and not the rate on the day you file.

So if you received three USD payments in a month, you convert each one at the NBG rate of its own receipt date and sum the results. Our currency converter uses the official NBG rate, and the IE 1% tax calculator does the conversion and the 1% math in one step, including tracking the 500,000 GEL annual threshold.

Enter the total in the turnover field for your income type. [VERIFY: which field(s) of the form Small Business turnover goes into, and whether income must be broken down by category in the current form]

Step 4: Submit the declaration

Review the figures, then submit. The portal should show the declaration moving from a draft/edit state to a submitted state, and it should appear in your list of filed declarations with a confirmation of the period it covers. [VERIFY: the exact button labels for saving vs. submitting, and how a successfully submitted declaration is displayed — a declaration saved as a draft but never submitted counts as not filed]

Keep the confirmation (screenshot or the portal's own record). If you ever need to correct a figure, the portal allows filing an adjusted declaration for a past period. [VERIFY: the current mechanism and menu location for filing a corrected/adjusted declaration]

Step 5: Pay the 1% before the 15th

Submitting the declaration creates the tax liability; you still have to pay it. The amount lands on your personal taxpayer account with the Revenue Service, and payment is due by the same 15th deadline.

Ways people pay:

Bank transfer to the treasury account using your taxpayer identification number. Georgian bank apps (TBC, Bank of Georgia) have built-in tax/treasury payment flows where you enter your ID number. [VERIFY: the current treasury account/payment codes for this tax — get them from the portal or your bank's tax-payment flow rather than typing account numbers by hand]
Card payment from inside the portal, if offered for your account. [VERIFY: whether in-portal card payment is currently available]

Pay a day or two early the first time: transfers can take time to be reflected on your taxpayer account, and the deadline is about the money arriving, not about you sending it. [VERIFY: whether the Revenue Service treats the payment date as the transfer initiation date or the date funds are credited]

Zero months: you must still file

This is the part that catches the most people, so read it twice.

A month with no income does not mean a month with no declaration. If you had zero turnover, you file the same monthly declaration with zero in the turnover field — a "zero declaration". The tax due is zero; the filing obligation is not.

The failure mode is silent and slow:

You have a quiet month — no invoices, so "no taxes to do".
No email, no SMS, no letter arrives. Nothing visibly happens. [VERIFY: whether the portal currently sends any reminder or notification for missed declarations]
A fine for the missed declaration accrues on your taxpayer account anyway — and repeats for every month you skip.
You discover the pile months later, usually when you next log in, apply for something that checks tax standing, or try to close the IE.

If you're registered but between clients, on a break, or have effectively stopped using the IE without formally closing it — the monthly zero declarations are still due. This is exactly what the reminders tool below is for: the reminder is only truly safe to ignore if the IE no longer exists.

Fines and common failure modes

Fine amounts are set by the Tax Code and change over time, so treat any number here as something to confirm before relying on it. [VERIFY: current fine amounts — commonly cited figures are a fixed fine per late/missed declaration and late-payment interest accruing per day on unpaid tax, but confirm the current amounts and rules with the Revenue Service or the Tax Code before quoting them]

The classic ways IEs get burned, roughly in order of frequency:

Missed zero declarations. Covered above. The fine doesn't care that the tax due was zero, and it repeats monthly.
Filed but never paid. The declaration is submitted, the 1% never leaves your bank. Late-payment interest accrues on the unpaid amount. [VERIFY: current late-payment interest rate]
Saved as draft, never submitted. You did the work, the portal never received a filing. Check your declaration's status after submitting.
Converted at the wrong rate. Using your bank's rate, a card processor's rate, or the filing-day rate instead of the NBG rate on each payment's receipt date. Usually a small discrepancy — but it's the kind of thing an audit reads as sloppy bookkeeping.
Wrong period. Declaring June's income in the July declaration, leaving June formally unfiled.
Assuming someone will remind you. The Revenue Service is not your accountant. No reminder is coming.

The ten-minute monthly routine

Once it's set up, the whole obligation compresses to this:

Early in the month, total last month's income (converting any foreign currency at the NBG rate per receipt date — the 1% tax calculator does this for you).
Log in to rs.ge, file the monthly declaration for last month — even if the total is zero.
Pay the 1% so it's credited by the 15th.
Glance at your taxpayer account balance once in a while to catch surprises early.

If you invoice foreign clients, our invoice generator also shows the GEL equivalent of each invoice at the NBG rate — which is exactly the number you'll need again on declaration day.