SBS and active taxpayer status: the June 2026 change

News of 11 June 2026. Prepared and checked 10 October 2026.

A quiet month does not mean your tax record has become inactive. A June amendment makes this distinction particularly relevant to Georgia’s Small Business Status (SBS) holders.

What changed

Finance Order №180 was adopted and published on 11 June 2026, taking effect on publication. It added grounds to Article 7(2) of the tax-administration instruction approved by Order №996.

The new subparagraph „რ“ covers a taxpayer granted microbusiness, small-business or fixed-taxpayer status that has not been cancelled when the administrative classification is assigned. Valid SBS is therefore an express ground for classification as an active taxpayer.

The amendment also covers specified payment terminals, issued tax documents and uncancelled VAT registration. These are separate grounds; you do not need to infer business inactivity simply from a month without receipts. Read the enacted amendment.

Three different things to check

• Your income for the month: establish whether it was genuinely zero from your records.
• Your SBS status: confirm that the status remains valid and check any cancellation decision’s effective date.
• Your filing obligation: verify which returns remain due; an administrative label does not replace this check.

This change is about classification. It does not introduce a new SBS tax rate or make a monthly return optional. The separate Order №38 rule says an unfiled SBS monthly return is not deemed a submitted zero return.

If the RS record looks inconsistent with your status, ask RS to clarify it before changing your filing routine. Keep the status decision and accepted returns together; do not treat an empty Taxocat income list as proof that nothing must be filed.

For a longer break, see inactive months: file zero, cancel status or deregister. Those decisions require their own effective dates and final-obligation checks.