Starting mid-year: your opening turnover

Two questions when you switch

Say it is September and you have filed your monthly returns by hand since the start of the year. Now you want Kvitiko to prepare the rest. Before it can draft October, it needs two things that rs.ge already knows:

• which months exist for you at all;
• how much you had earned by the end of the last month you filed.

The second answer is the opening turnover.

Your first month

An individual entrepreneur who registered with the tax authority in May has no taxable month before May. Kvitiko takes the first month from the tax registration date that rs.ge shows in your account. That is the later of January and the month of the registration date, and every month list in the dashboard starts there.

Kvitiko does not use the date on which your small-business status began. It cannot read that date reliably. If the two dates differ, check your status in rs.ge. If you registered in an earlier year, nothing changes: the year starts in January.

The opening turnover

The monthly return on rs.ge has a line 15. As the rs.ge form shows it (checked on 30 October 2026), line 15 is the small-business income since 1 January, added up month by month, with the month of that return included.

So the opening turnover is line 15 of the last return you filed before you switched, and the month of that return. If you filed January to August by hand, take line 15 of the August return and the month 8. Kvitiko then treats January to August as filed before Kvitiko. It records no payments in those months and files nothing for them. Its first month of work is September, and it adds September’s income to the opening figure.

How Kvitiko fills it in

With full access, the opening form offers the last filed monthly return of the year for one-click confirmation: its month and its line 15, read from rs.ge. If you filed a corrected return for a month, the corrected one counts.

With limited access, Kvitiko cannot see your declarations, so it has no figure to suggest. Open the August return on rs.ge and type line 15 yourself.

You need no opening if you were there from your first taxable month. A customer who signed up in an earlier year, or in the first taxable month of the year, starts with an opening of 0 through month 0. In January a new year starts and the cumulative figure begins again from zero.

What a wrong line 15 does

Line 15 is not a label. It sets the rate. On the rs.ge form, line 16 is 3 percent when line 15 is above 500,000 and 1 percent otherwise. This follows Article 90 of the Tax Code: 1 percent under Article 90(1), and 3 percent under Article 90(2) from the beginning of the month in which the year’s gross income exceeded GEL 500,000, on the whole taxable income of that month and of each month after it in the same calendar year. Article 90(2) sets a higher limit of GEL 700,000 for wine tourism and agro tourism operators; Kvitiko does not model it and applies GEL 500,000 to everyone.

So an opening that is too low can leave a month at 1 percent when the law puts it at 3. An opening that is too high can move you to 3 percent too early. Either way the error does not stay in one month, because every later line 15 is built on it. A small mistake costs little while you are far from the limit. Near the limit it decides the rate for the rest of the year.

Because the return is due on the 15th day of the following month (Article 93(1^1)), you have time to check the figure before the first filing. Compare the opening in Kvitiko with the August return on rs.ge once, and the months after it follow from your recorded payments.

What the dashboard shows

Months before your first taxable month are left out. Months that the opening covers show as filed before Kvitiko. When rs.ge reports a month as filed that Kvitiko did not compute, the dashboard shows that return’s own income and tax, marked “from rs.ge”, and the running total for the year starts from the filed cumulative. Nothing is sent to rs.ge when you save an opening.

For how a month is calculated once the opening is set, see the post on the monthly return and zero months.

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