Частный предприниматель и Общество с ограниченной ответственностью в Республике Грузия: правовой и фискальный порядок, порядок регистрации и базы для оформления ВНЖ

Законодательная база и регуляторная среда
Грузия поддерживает инвестиционно-дружественную правопорядок с упрощённым соответствием требованиям и стабильным администрированием налогов. Оформление ИП и LLC производится через службу публичного реестра с использованием онлайн‑сервисов и удалённого нотариального удостоверения ИП в Грузии.
Нет валютного контроля, отсутствие жёстких требований к капиталу и режим сабстенса формируют релокацию бизнеса правово и операционно надёжной.

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Режим «микро-бизнес» даёт 0% налогообложения при обороте до 30 тысяч GEL с упрощённой декларацией. Режим «малый бизнес» применяет ставку 1% с оборота до 500 000 лари при доходе из-за рубежа, с потенциальной сменой ставки в ставку 3% при превышении лимита.
Внештатные исполнители и IT-экспортеры применяют кабинет RS.ge для регистрации статуса, сдачи деклараций и получения сертификата «малый бизнес». Допустимы расчёты в разных валютах, включая ПэйПал, Вайз и Payoneer.

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ООО гарантирует ограниченную ответственность участников и гибкость управления без минимального уставного капитала. Учреждение осуществляется за один–два рабочих дня, юридический адрес доступен в Кутаиси.
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Резидентский статус Грузии на основе предпринимательства
ВНЖ по бизнес-активности предоставляется при подтверждении хозяйственной деятельности и выручки от пятидесяти тысяч GEL, включая ИП и ООО. Требуются договоры, выписки по счетам и доказательства сабстенса (юрадрес/офис, accounting).
Иные пути включают обучение и иные категории, но бизнес-канал остаётся наиболее вариативным с перспективы lifetime value и продления.

Шаги регистрации и открытие счетов
Постановка на учет предполагает резерв названия (для общества с ограниченной ответственностью), заявление с уставными документами, получение Tax ID и регистрацию в RS.ge. Доступна дистанционная верификация и предоставление сканов и оригиналов.
Старт работы со счётом в TBC и Банк Грузии выполняется face-to-face или удалённо; для sole proprietors возможны альтернативы: Wise, Payoneer. Юридический адрес и виртуальный офис обеспечивают комплаенс и корреспонденцию.

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Грузия подписала DTA с более чем 50 государствами, что снижает withholding и двойную налоговую нагрузку. Отсутствие участия в CRS делает проще KYC/AML для резидентов при соблюдении локальных правил.
Для трансграничных контрактов рекомендованы арбитражные оговорки, проверка налоговой резиденции и проверку beneficial owner (beneficial owner) для получения преимуществ по налоговым конвенциям.

Для кого оптимальна Грузия
IT, digital и креатив, edtech, e-commerce (Amazon, eBay, Etsy, Shopify), а также сервисные компании с международной выручкой. Перемещение штата и подрядчиков в рамках гибридной модели «индивидуальный предприниматель + LLC» оптимизирует tax и договорную структуру.
Минимальная бюрократия, оперативная регистрация и подключение к глобальным PSP обеспечивают эффективный старт и скейлинг.

Практические советы
Выберите правовую форму по риск-профилю: индивидуальный предприниматель — для одиночного формата, LLC — для ограниченной ответственности и долей партнеров. До старта подготовьте substance: юрадрес, accounting, контракты и evidence of activity.
Для резидентского статуса готовьте финансовый поток, банковские выписки и tax reports. Задействуйте онлайн‑сервисы для регистрации и операционного ведения деятельности.

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