Is Small Business Status granted automatically after Georgian business registration?
Practical guidance for international readers · Georgia
No. Registration as an individual entrepreneur and Small Business Status are separate steps. After registering the business, apply to the Revenue Service and verify that the status was actually granted in the decision or certificate.
What this means in practice
How to complete the tax step
The Revenue Service instructs applicants to register as an individual entrepreneur first when they plan to conduct business, then submit a separate application for Small Business Status. The application is made to the tax authority, commonly through the taxpayer’s authorised account on rs.ge. The Revenue Service says the service is free through the authorised user page; applying at a service centre has a GEL 100 fee.
In the application, describe the activity accurately and check that it is eligible for the regime. Save the submission receipt, then return to the account to check the decision. A registered business extract or an application receipt is not the same thing as a Small Business Status certificate. Keep the issued certificate and note its effective date before calculating tax at the special rate.
Check the date shown in the decision
Under the rule effective from 7 March 2026, an ordinary Small Business Status application takes effect from its application date. Special transition rules can apply to a person moving from micro-business status, so do not use the ordinary rule without checking that your case is ordinary. The Revenue Service explains the effective-date change and the special transition cases on its status page; the legal amendment is Minister of Finance Order No. 38.
Keep registration, tax application, approval and first-income dates in one timeline. If the certificate is missing or its date differs from what you expected, contact the Revenue Service before using the small-business rate. This card focuses on the application and proof of approval; the legal effective-date question is a separate editorial angle. Because these two cards sit close together in search intent, the catalog editor should decide whether both deserve separate pages.