The deadline for medium and large businesses in Georgia to submit their 2025 financial statements expires today, October 1. Reports must be filed through the Accounting, Reporting and Auditing Supervision Service’s online portal, reportal.ge. The requirement applies to Category I, II and III enterprises and groups, as well as public-interest entities.
Category I companies are those meeting at least two of three criteria: assets exceeding GEL 50 million, annual revenue above GEL 100 million, or an average workforce of more than 250 employees. Category II and III enterprises are classified based on lower asset, revenue and employee thresholds set by law.
Public-interest entities include listed companies, commercial banks, microfinance organizations, insurers, private pension scheme providers, investment funds, credit unions and other entities designated under government-approved criteria.
Companies can determine their reporting category using the calculator available on reportal.ge. Businesses that fail to submit their reports will initially face a one-month warning sanction. If the obligation remains unfulfilled after that period, the supervision service may impose financial penalties.
