Georgia VAT Return — Monthly Declaration via rs.ge

Confirm the client is a standard VAT payer and not in an out-of-scope regime before any work begins. Georgia has several special regimes — Small Business Status (SBS, below GEL 500,000 turnover), Micro Business (below GEL 30,000), Fixed Tax, Virtual Zone IT, and Free Industrial Zone (FIZ) — each of which falls outside this workflow.

Collect the bank statement(s) and e-invoice register for the period. All Georgian VAT-registered suppliers issue invoices through rs.ge; input VAT credit is validated against that system, so the rs.ge e-invoice register is the primary source of deductible input tax.

Classify every bank line and e-invoice into the correct VAT declaration part: Part 2/6 (standard-rated sales at 18%), Part 3 (zero-rated exports), Part 7 (reverse-charge output on non-resident services), Part 9 (domestic input VAT at 18%), Part 10 (import VAT from customs), Part 11 (reverse-charge input credit). Block non-deductible items per Article 177 — motor vehicles for personal use, entertainment/representation (restaurants, cafes), personal consumption, and any transaction without a valid rs.ge e-invoice.

Transfer the working paper totals into the monthly VAT declaration on rs.ge. Verify the computed net VAT payable matches the working paper, confirm any prior-period credits brought forward, and flag any refund position (refunds must be requested separately via rs.ge and may be subject to audit).

Submit the declaration electronically on rs.ge by the 15th of the month following the reporting period. Confirm the submission acknowledgement reference number and, if VAT is payable, verify payment to the Revenue Service account in GEL.