Monthly Georgian accounting, filed on the deadlines while you focus on the business.

What you get#

Reliable monthly Georgian tax filings handled on the regulatory deadlines via delegated rs.ge portal access. The monthly rhythm runs without further administrative work from your side once onboarded — Power of Attorney signed, configuration intake complete, delegated rs.ge access active. Tax declarations filed on the deadlines (typically the 15th of each month), VAT returns where your company is registered (quoted separately), monthly summary confirmations sent to you, operational questions surfaced when they need your input.

The structure has four other clean properties:

Four pricing tiers reflecting actual operational complexity. Pricing scales with the work the configuration requires, not your revenue scale. IE-zero (€25/month) for IE+SBS configurations with no recent activity but still needing zero-filing submissions. IE-active (€50/month) for IE+SBS with modest foreign-client revenue. LLC-inactive (€60/month) for Georgian LLCs formed but not operating. LLC-active (€100/month) for one operating ordinary or Virtual Zone LLC with a standard workload. International Company, FIZ and multi-entity configurations quoted on engagement scope.

Always-on engagement throughout the operational year. Monthly accounting is the always-on Services component for any operating Georgian structure. IE+SBS holders need monthly turnover tax filings even in zero-revenue months (zero-filing submissions are still required and missing them accumulates penalties). LLC operators need monthly profit tax declarations on the same monthly cadence. The "I'll do it myself" path doesn't realistically work — rs.ge is Georgian-language, deadlines are unforgiving, and penalties accumulate at a pace that exceeds the cost of professional accounting after even one missed cycle.

Delegated rs.ge access as the operational mechanism. You sign a notarised Power of Attorney granting our accounting team delegated access to your rs.ge taxpayer account for tax filings on your behalf. The PoA covers the specific scope of operational filings — tax declarations, VAT returns, financial reporting — without granting broader authority. Once delegated, our team logs into rs.ge under your taxpayer ID and submits the filings on the regulatory deadlines.

Configuration changes surfaced for the right engagement type. Mid-year configuration changes are normal — turnover approaching the VAT registration threshold, hiring local staff triggering payroll obligations, structure changes affecting tax regime selection. We surface these proactively and recommend the appropriate engagement (Compliance Review for regulatory configuration questions, Tax Consultation for forward-looking decisions, broader engagements for substantial restructuring). Standard monthly accounting handles the recurring rhythm; configuration-change work runs as the appropriate episodic engagement.

The combined effect: monthly Georgian tax compliance handled reliably on the regulatory rhythm, with proactive surface of configuration changes that warrant attention before they become problems.

What we do#

Monthly accounting runs as a continuous operational rhythm rather than a series of discrete engagements. Once onboarded, the work flows through monthly cycles without further administrative work from your side.

Step 1 — Configuration intake. We work through your Georgian setup ahead of onboarding: structure (IE+SBS / LLC / VZ / IC / FIZ), revenue scale, VAT registration status, banking footprint, prior accounting history. The output is a clear identification of which monthly accounting tier applies and the engagement scope.

Step 2 — Engagement onboarding via Power of Attorney. You sign a notarised PoA granting delegated rs.ge access for tax filings. We coordinate the apostille chain if needed (typically 2–3 weeks for the standard apostille route, faster for clients in apostille-accelerated jurisdictions). Once the PoA is registered with rs.ge, our team has authorised access to file declarations on your behalf.

Step 3 — Monthly filing cycle. Each month follows the same rhythm: we monitor incoming transactions and revenue evidence (typically synced from your banking or shared by you for off-platform revenue), prepare the tax declarations for the relevant cadence, file via rs.ge on or before the regulatory deadline (typically the 15th of each month for IE turnover tax and LLC profit tax declarations), confirm submission to you via monthly summary. VAT returns, where your company is VAT-registered, run on their own monthly rhythm as a separately quoted VAT engagement.

Step 4 — Configuration-change handling. When configuration changes occur — turnover approaching VAT threshold, hiring local staff, structure changes — we surface them proactively, often months ahead of the trigger, and recommend the appropriate engagement type. Compliance Review for regulatory configuration questions, Tax Consultation for forward-looking decisions, broader engagements for substantial restructuring. Standard monthly accounting continues alongside; the configuration-change work runs as the appropriate episodic engagement.

What's included#

For each monthly accounting tier:

IE-zero (€25/month). Monthly zero-filing submissions for IE+SBS configurations with no recent activity. Year-end work outside the agreed scope is quoted separately. Configuration suitable for foreign founders who registered an IE for forward-looking purposes (residence permit grounding, future activity ramp-up) but aren't yet generating revenue. Most readers in this tier are Berlin/Tel Aviv/Singapore foreign founders in early-stage Georgian setup.

IE-active (€50/month). Monthly turnover tax filings for IE+SBS configurations with modest foreign-client revenue under the 500,000 GEL annual SBS threshold. Includes the 1% turnover tax declarations on the regulatory cadence, banking transaction reconciliation, ongoing rs.ge correspondence handling. Year-end work outside the agreed scope is quoted separately. The dominant tier for typical foreign-client freelancer configurations — Berlin freelancer with European software clients, Tel Aviv contractor with international consulting work, Singapore-based designer with European agencies.

LLC-inactive (€60/month). Monthly profit tax declarations for Georgian LLCs formed but not operating yet. Includes zero-filing submissions appropriate for inactive LLC status. Year-end work outside the agreed scope is quoted separately. Configuration suitable for foreign founders who formed a Georgian LLC for forward-looking purposes (Investment residence grounding, future operations ramp-up) but haven't yet activated operational revenue.

LLC-active (€100/month). Routine bookkeeping, transaction reconciliation and the applicable profit-tax declarations for one operating ordinary LLC or Virtual Zone LLC with a standard workload. VAT returns and registration, payroll, high transaction volumes and historical remediation are not included. Includes monthly profit tax filings on Estonian-style CIT (0% on retained profits, 15% CIT on distributed profits + 5% withholding on dividends — the distributed-profits tax mechanic only triggers on actual distributions, not on monthly profitability). Year-end work outside the agreed scope is quoted separately. Configuration suitable for foreign-founded LLCs operating with foreign-client revenue and a Georgian operational footprint. If your LLC is VAT-registered, the routine accounting can stay on this tier and the VAT work is quoted on top.

IC / FIZ / multi-entity (engagement scope). Configurations beyond the standard tiers — Virtual Zone LLCs whose workload goes beyond the standard tier, International Company status holdings with substance-and-payroll requirements, Free Industrial Zone resident companies with zone-specific compliance, multi-entity structures with consolidated reporting requirements — quoted on engagement scope. Pricing depends on the operational complexity, the VAT positioning, and the number of entities under coordination.

VAT registration setup, ongoing VAT compliance for VAT-registered configurations, payroll administration for hired staff, and Compliance Reviews when configuration changes warrant are priced separately on top of the monthly accounting tier. Checks already covered by your monthly accounting are not billed again.

Your company's own VAT obligations and any extra accounting work are assessed separately.

When each tier fits#

IE-zero — Foreign founders with a registered IE+SBS but no current revenue. Typical configurations: forward-looking IE registration before client work ramps up, IE held for residence permit grounding while operational revenue runs through other entities, IE registered as part of broader Georgian setup that's still in transition. The €25/month covers the regulatory minimum (zero-filing submissions + deadline tracking + annual return coordination); upgrading to IE-active happens when monthly revenue starts flowing.

IE-active — Foreign-client freelancers and IT contractors with operating IE+SBS configurations under the 500,000 GEL annual SBS threshold. The tier for solo professionals serving foreign clients on the 1% turnover tax regime. €50/month covers the monthly turnover tax filings + transaction reconciliation + ongoing rs.ge correspondence + annual return coordination. Most foreign-founder clients spending substantial time in this tier eventually consider scaling to LLC operations as revenue grows beyond solo-professional scope.

LLC-inactive — Foreign founders who formed Georgian LLCs (typically VZ, IC, or standard) but haven't yet activated operational revenue. Common configurations: LLC formed for Investment residence grounding while operations are in transition, LLC formed in advance of operational launch, LLC formed alongside other Georgian operations as part of multi-entity structure planning. €60/month covers the monthly profit tax filings (zero in inactive periods) + readiness to switch to active tier when operations launch.

LLC-active — Operating Georgian LLCs (often Virtual Zone or International Company status holders) with foreign-client revenue, demonstrable substance, and a standard workload. €100/month covers routine bookkeeping, transaction reconciliation, profit-tax declarations and ongoing operational correspondence for one entity. If the LLC is VAT-registered, VAT returns are quoted on top.

IC / FIZ / multi-entity — Configurations beyond the standard tiers. Virtual Zone LLCs with workloads beyond the standard tier, International Company status holdings with substance-and-payroll requirements, Free Industrial Zone resident companies with zone-specific compliance, multi-entity structures with consolidated reporting requirements. Quoted on engagement scope based on operational complexity, VAT positioning, and entity count.

Why Happy Georgia#

Independent advisory. No tied tax software promotion, no commission for steering you toward unnecessary tier upgrades. We tell you when a configuration only needs our lightest tier (for example, minimal IE-zero configurations with foreign clients and no Georgian banking), when you don't yet need VAT registration despite being asked about it by a banker, when configuration changes warrant a Compliance Review or Tax Consultation rather than just running them through monthly accounting.

Foreign clients only. Our entire practice is foreigners running Georgian companies. Every engagement starts from your own situation: where you live and pay tax, who your clients are, and what you plan to do in Georgia.

Fixed pricing, no tourist tax. Tier-based pricing transparent and consistent — IE-zero €25/month, IE-active €50/month, LLC-inactive €60/month, LLC-active €100/month. Year-end work outside your agreed scope is quoted first. VAT compliance, payroll administration, Compliance Reviews, and Tax Consultation engagements priced separately. We quote in EUR, we honor the quote, no surprises later.

Frequently asked questions#

Why do I need monthly accounting if my IE has no income yet?#

Even zero-revenue months require zero-filing submissions through rs.ge. The Revenue Service expects a filing every month from registered taxpayers; missing months accumulate penalties even when no tax is owed. The €25/month IE-zero accounting covers the zero-filing administration plus deadline tracking plus annual return coordination — well below the penalty cost of even one missed filing cycle. For active IE configurations generating revenue, monthly accounting handles the 1% turnover tax filings that the Small Business Status regime requires.

How does the tier pricing work — am I locked in?#

No lock-in. Tier pricing reflects the work the configuration requires at the time. Configuration changes (zero IE becoming active, LLC moving from inactive to operating, VAT registration adding VAT work) shift the engagement to the appropriate tier prospectively, not retroactively. We bill the prevailing tier for each monthly cycle based on actual configuration during that cycle. Tiers change at meaningful operational changes, not month to month.

What happens at year-end?#

Profit tax and the Small Business Status 1% are declared monthly, so there's no single annual return for everyone. At year-end we close the books and handle the reporting that applies to your structure in the agreed scope — for a company, typically its financial statements to SARAS. Routine year-end work in your monthly scope isn't billed again; anything outside it is quoted first. See Annual Filing for the year-end engagement detail.

How does VAT interact with monthly accounting?#

Your company's VAT is a separate compliance layer on top of standard monthly accounting. Registration becomes mandatory once VAT-taxable transactions exceed GEL 100,000 within any 12 consecutive months, and a business can also register voluntarily. Services supplied to foreign customers are often supplied outside Georgia for VAT purposes, depending on who the customer is and the type of service — we assess how your own transactions count. When your company is VAT-registered, the VAT returns are quoted and run alongside monthly accounting. See VAT Compliance for the VAT-specific mechanics.

What if I need to switch tiers mid-year?#

Switching is straightforward and prospective. Common scenarios: IE-zero ramping to IE-active when client work starts (we move to €50/month from the next billing cycle), LLC-inactive activating to LLC-active when operations launch (we move to €100/month), LLC-active becoming VAT-registered (the routine accounting stays on its tier and we quote the VAT work on top). We surface trigger points proactively so the switch isn't a surprise.

What about delegated rs.ge access — what does it actually grant?#

The Power of Attorney we use for monthly accounting delegates specific scope: rs.ge taxpayer account access for tax filings, declarations, and VAT returns on your behalf. The PoA does not grant banking access, signing authority for contracts, or broader business representation — it's narrowly scoped to the operational filings work. You retain full taxpayer ownership; we operate as authorised filing agent with limited scope.

Can I switch from another Georgian accountant to Happy Georgia?#

Yes — we onboard clients with existing Georgian accounting relationships regularly. The onboarding process: notarised PoA delegating rs.ge access, transfer of historical tax records from the prior accountant (we coordinate the handover), reconciliation of any in-flight filings or unresolved compliance items, and integration into our monthly rhythm. Switch typically takes 2–4 weeks for clean handovers; longer where the prior relationship has unresolved items needing remediation before integration.

What about my home-country tax obligations?#

Monthly Georgian accounting handles the Georgian-side compliance — Georgian tax filings, Georgian VAT, Georgian payroll where applicable. Home-country tax obligations (your country of tax residency's filings, foreign-account reporting requirements, home-country compliance for Georgian-source income) sit with your home-country tax advisor. We coordinate where the cross-border position matters but don't replace home-country tax representation. See Tax Consultation for cross-border configuration questions.

What's the typical onboarding timeline?#

For new IE+SBS or LLC configurations onboarding accounting concurrently with setup: accounting engagement starts as setup completes, typically 4–6 weeks from initial engagement to first monthly filing submitted under our delegation. For switches from prior Georgian accounting relationships: typically 2–4 weeks for clean handovers. For configurations with unresolved compliance items needing remediation: longer, dependent on the specific remediation work required.

What happens if I miss a deadline before onboarding?#

Missed-filing remediation is a common onboarding scenario for clients switching from prior accounting relationships or moving from self-filing approaches. The remediation typically involves back-filing the missed cycles, paying accumulated penalties, and corresponding with the Revenue Service to resolve any open compliance items. We work through remediation as part of onboarding; pricing depends on the volume and complexity of the back-filing work. Faster onboarding for clients with clean prior relationships.

Ready to set up?#

A free consultation maps your Georgian configuration against the four pricing tiers (IE-zero / IE-active / LLC-inactive / LLC-active) plus the VZ / IC / FIZ / multi-entity scope-quoted tier. Onboarding via Power of Attorney typically takes 2–3 weeks once the PoA is notarised, after which the monthly rhythm runs without further administrative work from your side. Most consultations resolve the tier identification and engagement scoping in 30 minutes.