Country-by‑Country Reporting – Compilation of 2025 Peer Review Reports

Georgia

Overview of CbC reporting requirements

First reporting fiscal year: Commencing on or after 1 January 2025

Consolidated group revenue threshold: EUR 750m

Filing deadline: before 31 December in the year following the accounting year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2021-2022

Summary of recommendations

Area of implementation	Recommendations for improvement
Domestic legal and administrative framework	It is recommended that Georgia take steps to amend legislation or otherwise ensure that the filing deadline is not more than 12 months from the end of the reporting fiscal year.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

It is recommended that Georgia take steps to amend legislation or otherwise ensure that the filing deadline is not more than 12 months from the end of the reporting fiscal year. This recommendation remains in place since the 2021-2022 peer review.

The exchange of information framework

Georgia’s 2017-2018 peer review included a recommendation that Georgia take steps to have qualifying competent authority agreements in effect with jurisdictions of the Inclusive Framework that meet the confidentiality, consistency and appropriate use conditions and with which Georgia has an international exchange of information agreement in effect that allows for the automatic exchange of tax information. Georgia has activated relationships under the Multilateral Competent Authority Agreement for the exchange of CbC reports and this recommendation is removed.

Georgia confirms its rules have not otherwise changed and continue to be applied effectively. Georgia meets all terms of reference.

Appropriate use of CbC reports

Georgia confirms its rules have not changed and continue to be applied effectively. Georgia continues to meet all terms of reference.