Tax penalties and sanctions in Georgia (Articles 270–291)

Tax penalties in Georgia — Tax Code (matsne 1043717), Articles 270–291.

— Violation of taxpayer registration rules (Article 273): GEL 500

— Late filing of a tax declaration (Article 274): 5% of the tax due if the delay is up to 2 months; 10% if longer. No fine applies if the declared tax is zero, but zero declarations are still mandatory

— Understating tax in a declaration (Article 275): if the understated amount is up to 5% of the declared tax — 10% of the understated tax; between 5% and 20% — 25%; over 20% — 50%

— Understating tax by more than GEL 100,000: treated as tax evasion, triggers criminal liability (Article 275(4))

— Operating without a cash register, failing to use it, or showing a smaller amount on the receipt (Article 281): GEL 200

— Transporting/selling goods without a waybill or keeping them unrecorded (Article 286): GEL 500; for timber worth up to GEL 1,000 — GEL 500 plus confiscation, worth GEL 1,000–10,000 — GEL 5,000 plus confiscation; reference-priced pharmaceuticals — GEL 1,000

— Reporting financial institution breaching automatic exchange of information obligations (Article 279²): GEL 10,000 per account (max GEL 100,000 per period)

— Late payment interest (Article 272): accrues per day of delay, capped at 3 years

— Resisting a tax officer (Article 277), breaking a tax seal (Article 278): separate fines

Individual entrepreneurs with Small Business Status (1% turnover tax) face automatic fines and risk losing the status for late monthly declarations. Source: matsne.gov.ge (document 1043717) and rs.ge. This is legal information, not legal advice.