Is Your Company Required to Submit Financial Reports?
Under Georgian law, entrepreneurs, LLCs, and joint stock companies are obligated to prepare and file annual financial statements in line with IFRS or other local standards, depending on size and activity. Non-compliance can lead to penalties, audits, and business disruptions.
What Happens If You Don’t Comply?
Failing to submit your financial statements by the October 1st deadline can result in fines depending on your company's category:
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Fourth Category: GEL 500 Fine
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Third Category: GEL 1,000 Fine
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Second Category: GEL 5,000 Fine
If you miss the October 1st deadline, you'll receive a notice with an extended deadline (1-6 months) to submit your reports. However, failing to submit by the extended deadline will result in a double penalty based on your original category fine.
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