Country-by‑Country Reporting – Compilation of 2026 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 750 million

Filing deadline: for accounting periods ending before 31 December 2015, before 31 December in the year following the accounting year; for accounting periods on or after 1 January 2026, 12 months following the end of the reporting fiscal 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	None.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

Georgia’s 2021/2022 peer review included a recommendation 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. Georgia has amended the legislation to include a filing deadline of no later than 12 months following the end of the reporting fiscal year, applicable for accounting periods on or after 1 January 2026.1 This recommendation is removed.

Georgia’s domestic legal and administrative framework meets all terms of reference.

The exchange of information framework

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

Note

← 1.  https://matsne.gov.ge/ka/document/view/1043717?publication=237