How to Move Your Freelance Business from France to Georgia

Moving your freelance business from France to Georgia is a well-defined process. It is not simple — it involves two legal systems, tax declarations in two countries, closing one entity and opening another, and physically relocating for at least part of the year. But it is far less complicated than most people assume, and services like StartGE have made the Georgian side of the equation very manageable.

This guide walks through every step in sequence, with the practical details you need to actually execute the move rather than just understand the theory.

Overview: The 6-Step Process

Here is the complete sequence, from decision to first Georgian tax filing:

1. Register your Georgian IE remotely (can be done months before you move)
2. Open a Georgian bank account
3. Establish 183-day Georgia tax residency by physical presence
4. Close your French auto-entrepreneur / micro-entreprise
5. File a fiscal departure declaration with French tax authorities
6. Transition clients to invoice from your Georgian entity

Steps 1 and 2 can happen while you are still in France. Step 3 requires you to actually be in Georgia for most of the year. Steps 4 and 5 are administrative and can be done remotely. Step 6 is an ongoing process that begins once your IE is active and your clients are informed.

Step 1 — Register Your Georgian IE (Before You Move)

The Georgian Individual Entrepreneur (IE) registration is handled by the National Agency of Public Registry (NAPR). If you use a licensed representative with power of attorney (POA), you never need to be physically present in Georgia for the registration.

What you need to provide:

• Notarized copy of your passport — a French notaire can certify this in France
• Signed power of attorney, also notarized — your representative in Georgia will send you a template
• Business activity description (most freelancers use: "consulting services" or "IT services")
• Desired business address in Georgia (your service provider can supply this)

Small Business Status application:

IE registration alone doesn't give you the 1% rate. You must also apply for Small Business Status at the Georgian Revenue Service (Tax Administration). This is typically done simultaneously with the IE registration if you use a full-service provider like StartGE. The application requires a separate form confirming you qualify (revenue under 500K GEL, no restricted activities).

What happens after submission:

Within 2–5 business days, you receive:

• Your Georgian IE registration certificate (with IDCODE, the business tax ID)
• Your TIN (Taxpayer Identification Number) from the Revenue Service
• Confirmation of Small Business Status approval

At this point you have a legally registered Georgian business that can issue invoices. You don't yet have a bank account, but you can already start informing clients of the upcoming change.

Recommended provider: StartGE — IE bundle from €699, includes registration, TIN, and bank account introduction.

Step 2 — Open a Georgian Bank Account

A Georgian bank account is necessary to receive payments into your IE. Georgian banks accept EUR, USD, and GEL. The major banks for non-residents and new IEs are:

• TBC Bank — the largest and most internationally connected. Online account opening available for some categories.
• Bank of Georgia — second largest, strong English-language support, good for non-residents.
• Credo Bank — smaller but often more flexible for new foreign entrepreneurs.

Most banks require a physical visit to complete the account opening, which means a trip to Tbilisi. Some service providers, including StartGE, have relationships with specific banks that allow them to prepare your application in advance, reducing the branch visit to a formality.

Documents typically required by Georgian banks:

• Original passport (not a copy)
• IE registration certificate
• TIN certificate from Revenue Service
• Proof of address in Georgia (can be a rental agreement or your representative's address)
• Brief description of your business activity and expected income

The account opening can often be completed in a single morning visit. Cards are issued within 1–3 days, and IBAN details (GE-format IBANs, SWIFT-connected) are available immediately.

Step 3 — Establish 183-Day Georgia Tax Residency

Georgian tax residency is established by spending at least 183 days (not necessarily consecutive) in Georgia within a calendar year. Georgia stamps EU passports on entry, and this record can be used to prove your physical presence if needed.

Practical approach:

The cleanest approach is to move to Georgia at the start of a calendar year (January or February) and spend your first 6–7 months there. This ensures you hit 183 days before mid-July, leaving you free to travel or visit France for the remainder of the year.

You do not need a Georgian visa if you hold an EU passport — French nationals can stay in Georgia visa-free for up to 365 days per year. There is no requirement to obtain a residence permit unless you want to. Most French freelancers in Georgia simply maintain their French passport and entry stamps as proof of residence.

Georgia Tax Residency Certificate:

Once you have been in Georgia for 183 days in a calendar year, you can apply to the Georgian Revenue Service for a Tax Residency Certificate. This document is useful if you need to prove your Georgian residency status to French authorities or to clients who ask about your tax situation. StartGE can assist with obtaining this certificate.

Step 4 — Close Your French Auto-Entrepreneur

Closing your French micro-entreprise (auto-entrepreneur) is a straightforward administrative procedure. You file a déclaration de cessation d'activité (declaration of business cessation) online via le guichet-entreprises.fr or directly through your URSSAF account.

The process:

1. File the cessation declaration on guichet-entreprises.fr — takes about 15 minutes online
2. Submit a final revenue declaration to URSSAF covering the period since your last declaration
3. Pay any remaining cotisations due within the standard deadlines
4. If TVA-registered: file a final TVA declaration and deregister from TVA
5. Keep all accounting records for 10 years (French legal requirement)

The SIRET number associated with your auto-entrepreneur will be deactivated (radié) within a few weeks. You will receive confirmation from the INPI (Institut National de la Propriété Industrielle) which now manages business registrations in France since the 2023 reform.

Don't forget CFE:

The Cotisation Foncière des Entreprises (CFE) is billed by your local commune based on your business address. Ensure your cessation is filed before September 30 of the year in which you want to avoid the following year's CFE bill. Late filing means you owe the full year.

Step 5 — Notify French Tax Authorities of Your Departure

This is the most legally sensitive step. Proper execution ensures you cleanly exit the French tax system.

What to file:

• Déclaration de revenus de l'année de départ: You must file a final French income tax declaration covering January 1 through your date of departure from France. This is filed the following spring (for the year you left) and includes income earned while resident in France.
• Update your domicile fiscal: Notify your local tax office (Service des Impôts des Particuliers — SIP) that your fiscal domicile is changing to Georgia. Provide your new Georgian address.
• Exit tax declaration (if applicable): If you hold shares in companies worth over €800,000 or have unrealized capital gains over €800,000, you may be subject to the French exit tax (impôt de sortie). See our dedicated guide: French Exit Tax and Moving to Georgia.

What your final tax declaration covers:

French income tax for the year of departure is calculated on a prorated basis. If you leave on July 1, you owe income tax on income earned January 1 through July 1. Income earned after July 1 from your Georgian IE is taxable only in Georgia (assuming you meet the residency requirements).

Note: France taxes on a calendar year basis, so if you leave in year N, you file one final return in the spring of year N+1 covering January 1 – departure date in year N.

Step 6 — Transition Your Clients to the Georgian Invoice

Once your Georgian IE is active and your bank account is open, you can begin billing clients from your Georgian entity. Here's how to handle the transition cleanly:

Communication to clients:

Send a short professional email to each client informing them:

• Your business entity has changed to a Georgian IE
• New invoicing details: company name, Georgian IDCODE (tax ID), Georgian IBAN
• New VAT status: not VAT-registered in France (if below the Georgian VAT threshold)
• Payment method: SWIFT transfer to Georgian bank account, or Wise/Revolut if arranged

VAT and invoicing considerations:

When invoicing EU clients from a non-EU Georgian entity, the rules depend on the client type:

• EU B2B clients (VAT registered): Issue invoices without VAT. The client applies reverse charge in their country. Include your Georgian TIN on the invoice.
• French B2C clients: More complex — you may need to register for the EU OSS (One Stop Shop) VAT scheme if providing digital services to French consumers above certain thresholds. Consult a tax adviser.
• Non-EU clients: Invoice without VAT, no issues.

Payment infrastructure:

Georgian bank SWIFTs work fine for EUR transfers. Many French freelancers also use Wise Business with a Georgian IE account as a secondary payment layer — it provides EU bank details that clients find more familiar, with funds converted to your Georgian account automatically.

Realistic Timeline

Costs of the Move

Against annual tax savings of €30,000–€50,000 for a typical French freelancer, these setup costs are recovered in the first few weeks of operating in Georgia.

Common Mistakes to Avoid

• Not counting your 183 days properly: Entry and exit dates both count. Keep a simple spreadsheet. If you're close to the threshold, err on the side of more days in Georgia.
• Forgetting to close the French auto-entrepreneur formally: Some freelancers simply stop filing declarations without formally closing. This creates unpaid charges and potential enforcement issues.
• Maintaining a domicile fiscal in France: Don't keep your French address as your fiscal domicile after moving. Update your bank accounts, social accounts, and official correspondence to your Georgian address.
• Not applying for Small Business Status separately: The IE registration alone doesn't give you 1%. You must separately apply for Small Business Status. Full-service providers like StartGE handle this automatically.
• Using a French bank account to receive Georgian IE income: If the money lands in a French account, it creates questions about where the income is really being received. Use your Georgian account for IE income.