Compliance
Simplified Record Keeping Reforms in Georgia: Abolishing Mandatory Sealing of Income/Expense Books
Starting August 1, Georgian small and micro business taxpayers no longer need to have their simplified income and expense record books sealed—key relief for admin compliance.
By NomadicTax Research Team • 5-7 min read • September 3, 2026
## Context & What’s Changing
Georgia’s tax authority has revised Order N 996 (31 December 2010), eliminating the **requirement to submit simplified income/expense record books to the tax authority for sealing**. These changes became effective **1 August 2026**. ([rs.ge](https://rs.ge/Home-en?utm_source=openai)) This primarily affects persons who qualify for **simplified income & expense accounting** and who maintain such books themselves.
## Who benefits
* Micro-businesses, small businesses, individual entrepreneurs on simplified regimes.
* Those keeping books of income and expenses under the simplified method.
* Businesses concerned with administrative burdens of physical submission and sealing.
## What remains required
- Maintain accurate income & expense records as before.
- Meet other documentation & reporting obligations under Georgian tax law.
- Submit simplified returns, pay taxes due as per schedule. Sealing is no longer needed, but records must be intact and available in case of audits.
## Example scenario
Maria runs a small online café in Tbilisi using simplified accounting. Under prior rules, she had to physically bring her expense/income book to the Revenue Service to be sealed. As of 1 August 2026, she can simply maintain her book and **no longer submit it for sealing**, though she must retain it to support her reporting. This saves Maria time, reduces travel, and lowers risk of missing deadlines.
## Implications for compliance & tax planning
- Businesses can shift toward more digital or remote record keeping systems.
- Helps reduce logistics and timing issues where sealing requirements may have previously caused delays.
- Encourages improved accuracy, since sealing will no longer validate correctness—good record-keeping becomes even more important.
## Actionable steps for businesses
1. Review relevant orders/regulations to confirm simplified regime eligibility.
2. Adjust internal workflows—stop planning around sealing requirements after August 1.
3. Digitize books where possible (even if physical records still kept) to back up data.
4. Ensure staff/bookkeepers are updated on the change—train them not to expect sealing process.
## Bottom line
Georgia’s reform simplifies obligations for simplified regime taxpayers. By removing one procedural hurdle, the tax service has eased administrative burden and modernized compliance. Adopt the change proactively—keep accurate, accessible records and use the time saved for strategic planning rather than bureaucratic tasks.