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

A practical, source-backed monthly filing routine for Georgian Individual Entrepreneurs with Small Business Status: records, GEL conversion, rs.ge submission, payment, zero months, corrections, and checks.

Irakli MosulishviliSoftware EngineerLast updated: July 22, 2026

If you are registered as an Individual Entrepreneur with Small Business Status, filing is not an annual once-and-forget task. You normally submit a return for each accounting month and pay the related income tax no later than the 15th day of the following month. Article 93 of the official Tax Code of Georgia sets the deadline for both the return and payment.

This guide turns that rule into a repeatable routine: collect the right records, calculate the amount in GEL, use the correct return and month in the Revenue Service portal, submit rather than merely save, pay, and check that the filing and taxpayer balance look right.

It is written for an entrepreneur who already has Small Business Status. If you have not completed registration, begin with our Individual Entrepreneur registration guide. This is practical general information, not individualized tax advice; unusual income, VAT, employees, mixed personal/business receipts, or a disputed source-of-income question deserves advice from the Revenue Service or a Georgian tax professional.

The rule in plain English

Small Business Status is a special tax regime for eligible entrepreneur natural persons. The standard rate is generally 1% of qualifying taxable income, not 1% of profit after ordinary business expenses. Article 90 defines the rate and the income covered by the regime, while Article 91 requires a special record book and retention of tax source documents.

For a normal monthly cycle:

January's return and tax are due by February 15.
June's return and tax are due by July 15.
December's return and tax are due by January 15 of the next year.

Do not confuse the filing month with the accounting month. When you sit down in July, you are normally reporting June. Also do not assume that submitting a return pays the tax automatically: filing and payment are two parts of the same obligation.

What to prepare before opening rs.ge

The portal session should be the last step in your bookkeeping, not the place where you try to reconstruct a month from memory. Prepare a simple monthly worksheet containing:

Each business receipt included in the month.
The receipt or transaction date.
The original currency and amount.
The applicable official NBG rate if the amount was not in GEL.
The GEL equivalent for that receipt.
A short reference to the invoice, contract, bank entry, or other supporting document.
The monthly GEL total and the tax calculation you expect.

Keep invoices, contracts, payment-processor statements, and bank records together with that worksheet. A bank credit alone may not explain who paid you or why; the supporting documents make the transaction understandable later.

Before filing, also confirm that your Small Business Status was effective during the period and that the income belongs in the special regime. Salary, some excluded income types, and income whose Georgian-source treatment is unclear should not be forced into the form based only on a generic guide.

Open the Revenue Service e-services portal at eservices.rs.ge and sign in to your taxpayer account. Use a saved bookmark or type the address yourself; tax credentials are a good reason not to follow login links from unsolicited messages.

The interface and authentication flow can change. The Revenue Service maintains an official English video-instructions page, including instructions related to Small Business Status and tax declarations. Use the current portal and those official materials as the authority for button names—the legal workflow is more stable than the screen layout.

Once inside, check the taxpayer name or identification number shown in the account. This matters if you can access more than one taxpayer profile or an accountant has delegated access.

Step 2: Start the correct return for the correct month

Open the declarations area and create the monthly income-tax return intended for a person with Small Business Status. Portal wording may appear in Georgian even when part of the interface is in English, so verify the return type by its purpose and taxpayer regime rather than choosing the first form containing the words “income tax.”

Before entering a number, stop and check:

Taxpayer: your own IE/taxpayer profile.
Return type: the monthly return for Small Business Status, not an annual personal return or another taxpayer regime.
Accounting period: the month whose income you calculated, usually the previous calendar month.
Return state: a new original return unless you are deliberately correcting a previously submitted one.

The period check is the most valuable ten seconds in the process. A perfectly calculated figure filed against the wrong month can leave the intended month missing and put the amount into another period.

Step 3: Calculate monthly income in GEL

For GEL receipts, record the amount that belongs in the Small Business taxable base. For a foreign-currency transaction, the Tax Code's currency-conversion rule uses the official National Bank of Georgia rate for the transaction day when the NBG publishes a rate for that currency. That means you should not use your commercial bank's conversion rate, a payment platform's rate, or one month-end rate for every receipt.

Convert receipts individually:

Receipt	Amount	NBG rate for that transaction date	GEL equivalent
Client A	USD 1,000	2.70 GEL per USD	GEL 2,700
Client B	EUR 500	3.05 GEL per EUR	GEL 1,525
Local client	GEL 800	—	GEL 800
Monthly total			GEL 5,025

At a 1% rate, the example's expected tax is GEL 50.25. The exchange rates above are deliberately illustrative, not today's rates. Use the rate for each actual date.

Our currency converter displays official NBG data, and the IE tax calculator helps with the rate and arithmetic. Keep your underlying transaction list: a calculator result is a convenience, not a bookkeeping record.

If a currency has no NBG rate, a payment was reversed, you received an advance, your client paid an intermediary, or you are unsure which date legally counts as the transaction date, pause and get case-specific guidance rather than inventing a consistent-looking number.

Enter the monthly GEL amount in the field appropriate to your Small Business income. Read any categories and declarations shown in the live form before confirming; not every receipt in a personal bank account is automatically Small Business taxable income, and not every business-related receipt necessarily has identical treatment.

Step 4: Validate and submit—not just save

Compare the amount in the form with your worksheet, then use the portal's validation and submission flow. Saving a draft and submitting a return are different actions. Do not close the browser merely because the figures remain visible on screen.

After submission:

Return to the list or history of declarations.
Locate the accounting month you just filed.
Confirm that its status indicates a completed submission rather than a draft.
Save the portal-generated receipt, reference, or a clear screenshot showing the period and status.
Note the filing date in your monthly worksheet.

The evidence is useful if you later spot a mismatch or need to explain what was filed. It also makes the next month's routine easier because you know exactly where you stopped.

Step 5: Pay through a current official payment route

Submission records the tax obligation; it does not prove that the balance was paid. Use the payment instructions available in your Revenue Service account or your Georgian bank's dedicated budget/tax-payment function. Identify the payment with the taxpayer details requested by the current payment flow.

Do not copy an old treasury account or payment code from a blog post. Payment routes and screens can change, and a correctly sized transfer sent with the wrong identifying details can require reconciliation.

Practical safeguards:

Initiate payment before the last possible moment, especially the first time.
Save the bank confirmation.
Reopen your Revenue Service taxpayer balance after the payment has had time to post.
Investigate an unexpected debt or unapplied credit instead of assuming it will resolve itself.

The amount paid should reconcile with the return and your own calculation. If the portal shows a different liability, first check the accounting month, the submitted amount, prior balances, and whether the payment was applied to your taxpayer account.

Zero-income months still need attention

Article 93 requires a monthly return from a person holding Small Business Status and does not create a general “no receipts, no return” exception. If your status remains active but the correct taxable amount for a month is zero, file the monthly return with the zero amount and retain its submission confirmation. The tax calculation may be zero; the filing cycle still exists.

This matters for freelancers with gaps between contracts, seasonal work, an unused IE, or a temporary stay abroad. Simply stopping invoices does not itself cancel registration or Small Business Status.

If the portal will not accept a zero return, or your status began or ended partway through a period, do not work around the form with a made-up amount. Save the error and ask the Revenue Service which period and filing treatment applies to your account.

Correcting a filed month

Finding an error is a reason to correct the record, not to overwrite your worksheet and forget what changed. The portal provides the current route for an adjusted/corrected return. Because labels and sequence can change, follow the live instructions or ask Revenue Service support if the correction option is unclear.

Before adjusting:

Preserve the originally filed return and confirmation.
Write down the reason for the change—for example, an omitted receipt, a duplicate, or a corrected exchange rate.
Recalculate the complete month, not only the difference.
Check whether the correction creates additional tax to pay or an overpayment to reconcile.
Save the corrected return's confirmation and the supporting calculation.

Never “fix” June by adding the difference to July. Each return should describe its own accounting period.

Thresholds and situations that need extra care

The simple 1% example is not the whole Tax Code. Article 90 contains a higher-rate rule when annual gross income crosses the statutory threshold, and VAT registration follows a separate test and measurement period. Employees, withholding obligations, cash-register rules, prohibited activities, status changes, and non-Small-Business income can also create separate filings or calculations.

Treat these as escalation signals:

You are approaching or have crossed the Small Business annual gross-income threshold.
Your VAT-taxable transactions may be approaching the mandatory registration threshold.
You earn both salary and IE income, or several types of business income.
You receive money before performing the work, issue refunds, or have chargebacks.
You trade goods, hold inventory, accept cash, or may need a cash register.
You hired someone or paid a person in a way that may require withholding.
Your tax residence or the source of cross-border service income is uncertain.
The portal shows a debt, penalty, or status you do not understand.

In those cases, ask a precise question using dates, amounts, currencies, contract facts, and screenshots. “How much tax do freelancers pay?” is too broad; “How should this USD advance received on 28 June for work delivered in July appear in my June Small Business return?” can produce an actionable answer.

Records to keep after every filing

Article 91 requires Small Business taxpayers to keep the special record book and tax source documents. A practical monthly folder can include:

the income worksheet or record-book export;
invoices and contracts linked to each receipt;
bank and payment-platform statements;
the NBG rates and dates used for foreign-currency entries;
the submitted return or submission confirmation;
proof of payment;
notes and evidence for any correction;
correspondence with the Revenue Service or your accountant.

Use consistent filenames such as 2026-06-income, 2026-06-return, and 2026-06-payment. Back up the folder somewhere separate from your laptop. Good records are not only for an audit; they let you solve ordinary portal mismatches without rebuilding a year from scattered emails.

A reliable ten-minute monthly checklist

Once your records are orderly, the recurring process is short:

Reconcile last month's business receipts with invoices and statements.
Convert each foreign-currency transaction using its applicable official NBG rate.
Review what belongs in the Small Business taxable base and total it in GEL.
Open the correct monthly return and confirm the accounting period.
Enter, validate, and submit the return—even when the correct amount is zero.
Confirm submitted status and save evidence.
Pay through a current official tax-payment route by the deadline.
Check the taxpayer balance and archive the return and payment together.

If you invoice foreign clients, our invoice generator can also display a GEL equivalent. Use it as part of the paper trail, then reconcile it with what was actually received.

Official sources and help

Use primary sources for the final decision:

Tax Code of Georgia—see especially Articles 73, 90, 91, and 93.
Revenue Service e-services—your actual taxpayer account, forms, balance, and current submission flow.
Revenue Service video instructions—current official navigation and filing demonstrations.
Revenue Service contact page—official channels for account-specific questions.

Portal layouts will change. The durable routine does not: calculate from records, choose the correct period, submit, pay, verify, and keep the evidence.