If you have already arrived in Georgia, then all stages (from registration at the House of Justice to the issuance of a multicurrency bank card) may be completed in person in no more than 3 working days."
Why is it necessary to register as an individual entrepreneur if you are a freelancer in Georgia?
The 1% tax rate is not retroactive. If you have been working as a freelancer for 183 days in Georgia and receive income, but have not registered as an individual entrepreneur, your mandatory tax will be 20% instead of 1%. Before the automatic assignment of tax residency and the accrual of 20% taxes, the best and, in principle the only, correct option for those who move to Georgia is to open a small business. If you have no plans to live in Georgia and you are not threatened with tax residency, by registering as an individual entrepreneur, you can save significantly on taxes in your country of residence by taking advantage of the double taxation avoidance agreement.
The Georgian government is interested in attracting foreign investment. As such, foreigners are taxed at the same low rate as citizens of the country, and the registration process has been simplified as much as possible."