Georgian individual entrepreneur status and tax residency for a freelancer
A freelancer who had already left their home country had no fixed tax residency. We coordinated individual entrepreneur registration under Georgia's small business regime, a residence permit and a personal bank account through a licensed local partner, largely remotely.
Updated
The challenge
Without a tax residency, the freelancer had no recognised tax ID to put on invoices and no answer when banks asked where they pay tax.
Turnover was modest, and the freelancer wanted a simple, low-cost setup rather than a company.
Most of the process had to run remotely.
Our approach
A comparison of individual entrepreneur status under Georgia's small business regime with a Georgian LLC, including the turnover cap that applies to the small business regime.
A remote start: a notarised and apostilled passport copy and power of attorney, with a licensed local partner preparing all Georgian-language documents.
Individual entrepreneur registration with small business status and a Georgian legal address for invoicing.
A tax relocation package to build genuine ties: residence permit and card, proof of address and the first monthly tax declarations.
A multi-currency personal bank account application with KYC support, prepared for the strict source-of-funds checks that Georgian banks apply.
A reminder that leaving the previous country correctly is a separate question for an independent tax adviser.
The outcome
Individual entrepreneur extract and small business status certificate issued, giving the freelancer a Georgian tax ID for invoices.
Residence permit and card obtained, with proof of address to support the tax residency position.
Personal account application submitted with KYC support; approval remained with the bank.
General information, not legal or tax advice. Approval always rests with the institution or authority.
Reviewed by the Redomiciled team on .
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