Can a Foreigner Sell Online in Georgia? Individual Entrepreneur, Tax, Payments | Unlim.ge
Can a foreigner register as an individual entrepreneur in Georgia and sell online? Registration, 1% small business tax, bank account, payments, first buyers.
November 8, 2026
Yes, a foreigner can sell online in Georgia. The most common route is to register as an Individual Entrepreneur (IE) at the Public Service Hall, apply for Small Business Status with the Revenue Service and open a Georgian bank account. IE registration usually takes 1 to 3 days and costs 25 to 110 GEL depending on urgency. With Small Business Status, tax is 1% of turnover as long as annual turnover stays at or below 500,000 GEL. Below are the steps and how to start selling without a website. This is an overview, not tax advice: check current rules with the Revenue Service (rs.ge) or a local accountant before you start.
Step 1. Choose a structure: IE or LLC
- Individual Entrepreneur suits a start and modest turnover: simple registration and reporting, and access to Small Business Status.
- LLC makes sense with several partners, outside investment, or turnover above IE limits from day one.
- Citizenship or residency is not required to register an IE according to local advisers, but check the document list and passport translation requirements with the Public Service Hall in advance.
Step 2. Small Business Status and tax
- It is not automatic. After registering as an IE you apply separately to the Revenue Service.
- 1% of turnover applies while annual turnover is within 500,000 GEL. The rules for exceeding the cap have changed over time, so check rs.ge.
- Not every activity qualifies. There is an exclusion list that covers some professional services. Selling goods usually qualifies, but confirm your activity against the official list.
- VAT kicks in once turnover passes the registration threshold. Track turnover and confirm the threshold with an accountant.
Step 3. Bank account and taking payments
- An IE account can be opened at Georgian banks. Requirements for foreigners vary, and some banks ask for proof of address or source of funds.
- Your own online payments through a bank gateway usually require a finished website with terms, a returns policy and SSL. Expect weeks.
- A marketplace is faster. On Unlim.ge buyers can pay by card on the platform, with no separate merchant account or third party payment service.
Options are compared in How to Accept Card Payments in Georgia Without a Website.
Step 4. Finding your first buyers
- Do not build a website before your first sale. A site, ads and SEO take months to bring orders.
- A marketplace catalogue. Connecting a business to Unlim.ge takes one day, and listings are translated automatically into Georgian, Russian and English, so you can sell to local buyers without speaking Georgian.
- Delivery across Georgia on Unlim.ge is available to legal entities. If you trade as an IE, check the connection terms with Unlim.ge.
- Plans range from free Basic to Enterprise, see Marketplace Seller Fees in Georgia.
Quick launch checklist
- Register as an IE at the Public Service Hall.
- Apply for Small Business Status at the Revenue Service.
- Open an IE bank account.
- List your catalogue on a marketplace and take card payments there.
- Track turnover and agree reporting with an accountant.
More in How to Sell Online in Georgia Without a Website.
Frequently asked questions
Can a foreigner register as an individual entrepreneur in Georgia?
Yes. Registration is done at the Public Service Hall, usually in 1 to 3 days, for 25 to 110 GEL depending on urgency.
What tax does an IE with Small Business Status pay?
1% of turnover while annual turnover is within 500,000 GEL. You must apply for the status separately, and some activities are excluded.
Do I need a website to accept card payments?
A bank gateway usually requires one. On Unlim.ge you can take card payments on the platform without your own website.



