Every individual entrepreneur (IE) in Georgia must submit an annual tax report — regardless of whether they have Small Business Status or not.

What needs to be declared:

You must report income if:

you earned income before obtaining Small Business Status, or

you received income from activities not covered by your Small Business Status

If you had no such income:

you still need to submit a report — it will be a zero declaration

So:

Had income outside your Small Business Status? → Declare it

Had no such income? → Submit zero report anyway