Short version
For a long time, many Small Business Status (SBS) holders treated a quiet month the same way: just skip the monthly declaration. The Revenue Service used to treat that as a zero return.
That changed in March 2026. Under Order N38 of the Minister of Finance (published 6 February 2026, in force 30 days later), missing a monthly declaration is no longer treated as submitting a zero return. Skipping it is now a tax offence in its own right — even when your income was zero.
This is the single most important change for SBS holders in 2026, so we wanted to give it its own post.
This is a practical summary, not legal advice. Always confirm details with your accountant or an official source.
What exactly changed
Order N38 amended the Instruction on Special Tax Regimes for Small Business, Micro Business and Fixed Taxpayer status. Three changes matter most:
1) “No filing” is no longer “zero filing”
Before: if your turnover was zero, many SBS holders simply didn’t file — the system absorbed it as a zero declaration.
After: you must affirmatively file a declaration every month, even with no income. Silence is a violation.
2) SBS now activates on the date you apply
Before: SBS became effective from the first day of the next month after your application.
After: SBS is effective from the date the request is submitted to the Revenue Service. This is good news if you want to start at the 1% rate immediately — but it also means your first declaration obligation can land sooner than you think.
3) Stricter re-application after revocation
Before: in some cases you could re-apply for SBS in the same calendar year after losing it.
After: if your SBS is revoked, you must wait until the tax year following the year of revocation to apply again.
There is also a Micro Business tweak: if you cross the GEL 30,000 limit, you have 15 calendar days to transition to SBS, otherwise the year’s income can fall under the standard 20% rate.
What this means in practice
If you have an SBS PE in Georgia, this is the new reality:
- Every month, you file. Whether you earned GEL 500,000 or GEL 0, a declaration is due by the 15th of the next month.
- A clean monthly routine matters more than ever. A missed month is no longer invisible.
- Plan trips, breaks, and dry periods around the 15th. If you travel or take a long break, schedule your filings or use a tool that does it for you.
How Taxocat fits in
This change is exactly the kind of thing Taxocat is built around:
- We keep a monthly view that includes empty months, so a zero month is obvious instead of forgotten.
- Auto submission can file your monthly return even on a zero-income month, on the same schedule.
- If you prefer to stay in control, Manual mode prepares everything for you to review before filing.
If you’re currently relying on “I’ll just skip when there’s nothing”, now is a good time to switch your habit. Even a 30-second confirmation each month is worth more than a fine.
See also:
- /en/blog/monthly-declarations-made-simple/
- /en/blog/manual-vs-automated-submission/
- /en/blog/monthly-routine-checklist/
If your situation is mixed — for example, several months in a row with no income — the next post in this series goes into what your options are: zero return, request a status revocation, or fully deregister your PE. It’s a separate decision, and we’ll cover it on its own.
Official sources
- Order N38 of the Minister of Finance of Georgia (6 February 2026), amending the Instruction on Special Tax Regimes.
- Revenue Service of Georgia: https://www.rs.ge/