La red cubre Georgia dentro de la zona Próximo y Medio Oriente. Las nóminas se elaboran allí en GEL y los intercambios con un despacho local se mantienen en georgiano.
Las plazas de negocios en las que la red busca con prioridad un corresponsal son Tbilissi, Batoumi, Koutaïssi, Roustavi.
El país se sitúa fuera de la Unión Europea y fuera del Espacio Económico Europeo: el certificado A1 no tiene validez allí. El mantenimiento en el régimen de origen depende entonces del convenio bilateral de seguridad social que se haya celebrado con el país de salida; a falta de convenio, hay que contar con una doble cotización y preverla en el presupuesto de la misión.
La respuesta a esta pregunta lo cambia todo: determina a quién puede confiar sus nóminas sobre el terreno y qué debe exigir antes de firmar. Se ha verificado país por país ante las autoridades locales.
En Georgia, la ley no reserva la gestión de nóminas por cuenta de terceros a ninguna profesión colegiada: cualquier sociedad puede encargarse de ella. La ausencia de barrera legal traslada el control a usted, y por eso la red comprueba por sí misma la inscripción registral, la situación fiscal, la situación con la Seguridad Social y el seguro de cada despacho antes de incorporarlo.
L'établissement de la paie n'est pas une activité réservée en Géorgie. En revanche, fournir des services comptables professionnels à des tiers suppose l'inscription au registre SARAS correspondant ; l'audit légal est strictement réservé aux auditeurs et cabinets d'audit inscrits.
Georgia probably has the leanest architecture of wage deductions among the countries in the network. There is no social security fund in the continental sense: since the 2019 reform, the only contribution levied on wages is the funded pension contribution, shared between employer and employee and collected by the Revenue Service alongside income tax withheld at source. No standalone social certificate is therefore issued.
The country belongs neither to the European Union nor to a monetary union; it is linked to the Union by an association agreement and its currency is the lari, in which wages are paid. Georgian is the official language and the language of instruments filed with the public registers, with English and Russian widely used in business.
The identification code assigned on the commercial register serves directly as the tax number. Payroll is not a regulated profession, but supplying accounting services requires registration with the state regulator SARAS.
Enrolling the employee in the pension scheme is the principal point calling for care. Who is covered depends on status and age, and a foreign employee is not treated like a resident: have each situation classified before the first payslip.
The entity, by contrast, is quickly formed. Georgia has built a fast registration environment, with a public register searchable online and a single identification code that also serves before the tax authorities; there is no second number to hunt for.
Employer registration flows from tax registration, with no separate step at any fund, which shortens the list of counterparties accordingly.
Appreciably strengthened in recent years on working time, overtime, discrimination and grounds for termination, Georgian labour law has left the older contract templates still circulating on the market out of compliance. Writing is required once the relationship exceeds a short duration.
Tax withheld and the employee's share of the pension contribution appear on the payslip. Filings are monthly and made through the Revenue Service portal, on a single return covering both.
The grounds relied on, notice, the corresponding compensation and accrued leave, whose regime has also changed, are checked at the point of exit, and documented as the decision is taken rather than afterwards.
La red solicita 8 documentos a todo despacho que desee representarla en Georgia. La tabla indica para cada uno la denominación exacta que se emplea allí, el organismo que lo expide y el plazo durante el cual sigue siendo admisible. Son los términos que conviene utilizar en una solicitud ante la administración local.
De estos 8 documentos, 5 se exigen a todos los candidatos y 5 tienen una validez limitada en el tiempo, siendo la más corta de 3 meses.
| Denominación local | Organismo emisor | Validez | Fuente |
|---|---|---|---|
| ამონაწერი მეწარმეთა და არასამეწარმეო (არაკომერციული) იურიდიული პირების რეესტრიდანExtract from the Registry of Entrepreneurs and Non-Commercial Legal Entities L'extrait est consultable et téléchargeable gratuitement en ligne ; il porte le code d'identification à 9 chiffres, la forme juridique, le capital, les dirigeants et les associés. | საჯარო რეესტრის ეროვნული სააგენტო — National Agency of Public Registry (NAPR), ministère de la Justice ; délivré aux guichets de la Public Service Hall ou en ligne | 3 meses Obligatorio | Sitio oficial |
| საიდენტიფიკაციო კოდი / დღგ-ის გადამხდელად რეგისტრაციის მოწმობაIdentification code (serves as TIN) and VAT registration certificate Particularité géorgienne : le code d'identification attribué au registre du commerce sert directement de numéro fiscal, il n'y a pas de second numéro. Seule l'inscription TVA (obligatoire au-delà de 100 000 GEL de chiffre d'affaires) fait l'objet d'un certificat distinct. | შემოსავლების სამსახური — Revenue Service, ministère des Finances | Sin caducidad Obligatorio | Sitio oficial |
| ცნობა საგადასახადო დავალიანების არარსებობის შესახებCertificate on the absence of tax debt / tax arrears Demandée depuis l'espace personnel du contribuable sur rs.ge ; c'est la pièce standard exigée dans les appels d'offres publics géorgiens. | შემოსავლების სამსახური — Revenue Service | 3 meses Obligatorio | Sitio oficial |
| Aucune attestation distincte — les cotisations de retraite obligatoire sont déclarées et payées avec l'impôt sur le revenuSocial contributions clearance La Géorgie n'a pas de caisse de sécurité sociale à cotisations classiques : depuis 2019 seul le régime de retraite par capitalisation (2 % employeur, 2 % salarié) existe et il est collecté par le Revenue Service. L'attestation d'absence de dette fiscale couvre donc de fait la régularité sociale ; aucune attestation propre à la Pension Agency n'a été identifiée. | საპენსიო სააგენტო — Pension Agency (régime de retraite par capitalisation obligatoire) ; collecte opérée via le Revenue Service | 3 meses Según el caso | Sitio oficial |
| პროფესიული პასუხისმგებლობის დაზღვევის პოლისიProfessional indemnity insurance policy Obligatoire pour les cabinets d'audit inscrits au registre des auditeurs de SARAS ; pour un simple cabinet comptable ou de paie, elle relève de l'usage et non de la loi. | Assureur agréé par la Banque nationale de Géorgie (NBG) | 12 meses Según el caso | Sitio oficial |
| რეგისტრაცია ბუღალტრული მომსახურების მიმწოდებელთა / საბუღალტრო ფირმების რეესტრში (SARAS)Registration in the SARAS register of accounting firms / accountants providing professional services SARAS tient des registres séparés pour les auditeurs, les cabinets d'audit, les comptables certifiés, les comptables fournissant des services professionnels et les cabinets comptables ; un prestataire de services comptables pour compte de tiers doit y figurer et déposer son rapport annuel de supervision LAB/FT. | ბუღალტრული აღრიცხვის, ანგარიშგებისა და აუდიტის ზედამხედველობის სამსახური — Service for Accounting, Reporting and Auditing Supervision (SARAS), ministère des Finances | 12 meses Obligatorio | Sitio oficial |
| პირადობის მოწმობა / პასპორტი — carte d'identité ou passeport du directeurDirector's national ID card or passport L'extrait du registre nomme déjà le directeur ; joindre la copie de son document d'identité pour la vérification KYC du réseau. | სახელმწიფო სერვისების განვითარების სააგენტო — Public Service Development Agency | Sin caducidad Obligatorio | Sitio oficial |
| პერსონალურ მონაცემთა დაცვის სამსახური — notification du délégué à la protection des donnéesAppointment and notification of a Data Protection Officer La loi géorgienne sur la protection des données personnelles (en vigueur depuis le 1er mars 2024) n'impose pas d'enregistrement général des responsables de traitement, mais impose la désignation d'un DPO à certaines catégories de responsables et sa notification au Service ; demander au candidat s'il est concerné. | პერსონალურ მონაცემთა დაცვის სამსახური — Personal Data Protection Service of Georgia | Sin caducidad Según el caso | Sitio oficial |
The absence of conventional social contributions is a genuine cost advantage, but it changes the nature of payroll work: what matters is withholding at source and the classification of the employee, not an accumulation of rates to be reassembled each month.
The pension scheme, recently established, does not cover every category in the same way, and its membership rules remain imperfectly understood by part of the local market, which makes a second opinion worth having.
SARAS, the state service supervising accounting, reporting and audit, is not to be confused with the private professional federation, membership of which is voluntary. Registration on the SARAS registers is what counts when checking a provider, and the filing of the annual supervision report is what shows genuine follow-through over time rather than at a single moment.
Trois particularités à retenir. D'abord, le code d'identification à 9 chiffres du registre sert à la fois de numéro d'entreprise et de numéro fiscal — inutile de réclamer un « numéro fiscal » séparé. Ensuite, il n'existe pas de caisse de sécurité sociale à la française : la seule cotisation employeur est la retraite par capitalisation, collectée par le Revenue Service, donc pas d'attestation sociale autonome. Enfin, ne pas confondre SARAS (régulateur public, registres obligatoires) et la GFPAA (fédération professionnelle privée, adhésion volontaire) : c'est l'inscription SARAS qui fait foi.
La red abre 3 plazas de partner en Georgia, ni una más. Todavía no hay ningún despacho incorporado: las 3 plazas siguen por tanto abiertas a las solicitudes de incorporación.
Ningún partner incorporado en Georgia ha solicitado figurar en el directorio público. Los datos de contacto de un despacho solo se transmiten al cliente seleccionado, en el momento de la asignación de un encargo.
La presentación de un expediente no equivale a la admisión: cada solicitud se instruye una por una. No existe ninguna facturación mínima y el partner seleccionado factura sus honorarios directamente.
Presente una solicitud de incorporación: instruimos su expediente, comprobamos la documentación exigida allí y le respondemos, sea positiva o negativa la respuesta.
In Georgia payroll is not a reserved activity, but a firm supplying accounting services to third parties must appear on the corresponding SARAS register: that is the first item we verify, together with the filing of its annual supervision report. We then ask for the extract from the register of entrepreneurs and legal entities issued by the National Agency of Public Registry, the Revenue Service certificate confirming no tax debt, and identification for the director named on the extract. Professional indemnity cover is a contractual requirement on our side.
Describa su necesidad. En Georgia todavía no hay ningún despacho referenciado: estudiamos la solicitud y la confiamos después a un despacho local que la red identifica y verifica, o al partner de un país vecino que cubre este territorio. Sus datos de contacto solo se transmiten al despacho seleccionado.
Solicitar un despacho en GeorgiaUna movilidad rara vez se organiza país por país. Las fichas vecinas siguen el mismo esquema.
Estos países concentran la mayor parte de las solicitudes recibidas: cada uno cuenta, además de su ficha, con seis páginas dedicadas a un aspecto de la nómina local.
La información reunida en esta página procede de los registros, administraciones y organismos que figuran a continuación, consultados durante la elaboración del repertorio. Se facilita a título orientativo y no sustituye el criterio de un profesional establecido en Georgia.