On Strict Accounting Forms

Law of Georgia

On Strict Accounting Forms

Article 1. Purpose of the Law🔗

1. This Law establishes the legal grounds for the development, production and use of strict accounting forms in Georgia.

2. The purpose of the Law is to define the types of strict accounting forms (blanks, tickets or other documents) and to ensure the establishment of state order in their development, production, storage and use.

Article 2. Definition of terms used in the Law🔗

The terms used in this Law have the following meaning:

a) strict accounting form – a blank, ticket or document of defined content, form and size, intended for settlements, reporting, recording of a legal or other fact related to activities in various fields (supply of goods, performance of work, provision of services and others), which is developed by one or several legal subjects on a sectoral basis and which is put into effect in compliance with the requirements of this Law;

b) legal subject – a natural or legal person, state institution, agency or Legal Entity of Public Law;

c) list of strict accounting forms – the list of strict accounting forms provided for by subparagraph "a" of this article, approved by order of the Minister of Economy and Sustainable Development of Georgia;

d) responsible person – a person who bears specific responsibility for compliance with the requirements established by legislation related to strict accounting forms;

e) printing enterprise – an enterprise that, in accordance with the established procedure, produces strict accounting forms and carries out their accounting, storage and sale.

Law of Georgia of 29 May 2020 No. 5990 – website, 10.06.2020.

Article 3. Categories of strict accounting forms🔗

Strict accounting forms, taking into account the complexity of their protection, are divided into the following categories:

a) first category – "especially protected". This category includes those strict accounting forms that have 7 or more security features;

b) second category – "protected". This category includes those strict accounting forms that have 4–6 security features;

c) third category – "simple type". This category includes those strict accounting forms that have no more than 3 security features.

Article 4. Registration of strict accounting forms🔗

1. A legal entity shall be obliged to have registered with the Legal Entity of Public Law within the system of the Ministry of Economy and Sustainable Development of Georgia – the National Agency of State Property (hereinafter – the Agency) the sample (draft) of the state document certifying education used or to be used by it, agreed with the Legal Entity of Public Law – the National Center for Educational Quality Enhancement, and the sample (draft) of any other strict accounting form agreed with the Ministry of Education, Science and Youth of Georgia.

1¹. The Agency shall be entitled to receive, store and issue any document in electronic form.

1². The neutral travel document provided for by the Law of Georgia "on the Rules for Registration of Citizens of Georgia and Aliens Residing in Georgia, Issuance of Identity (Residence) Cards and Passports of Citizens of Georgia" shall be printed and filled in only in a non-Georgian language, and the Agency shall register it without agreement with the Ministry of Education, Science and Youth of Georgia.

2. The list and the registration rules of strict accounting forms shall be approved by the Minister of Economy and Sustainable Development of Georgia.

3. A strict accounting form which is of nationwide importance and whose production at a polygraphic enterprise existing in Georgia is impossible may, by decision of the customer, in agreement with the Ministry of Economy and Sustainable Development of Georgia, be produced outside Georgia.

Law of Georgia of 3 November 2009 No. 1913-LHG I, No. 35, 19.11.2009, Art. 223

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Law of Georgia of 6 July 2010 No. 3372-LHG I, No. 40, 20.07.2010, Art. 250

Law of Georgia of 1 July 2011 No. 4992 – website, 15.07.2011

Law of Georgia of 20 December 2011 No. 5515 – website, 28.12.2011

Law of Georgia of 20 March 2013 No. 349 – website, 28.03.2013

Law of Georgia of 21 April 2017 No. 647 – website, 10.05.2017

Law of Georgia of 5 July 2018 No. 3036 – website, 11.07.2018

Law of Georgia of 29 May 2020 No. 5990 – website, 10.06.2020

Law of Georgia of 16 March 2021 No. 356 – website, 18.03.2021

Law of Georgia of 30 November 2023 No. 3842 – website, 15.12.2023

Article 5. Categories of polygraphic enterprises🔗

Polygraphic enterprises, taking into account the quality and level of their technological processes, shall be divided into the following categories:

a) first category – such polygraphic enterprises shall be entitled to print all types of strict accounting forms;

b) second category – such polygraphic enterprises shall be entitled to print the strict accounting forms provided for by subparagraphs „b“ and „c“ of Article 3 of this Law;

c) third category – such polygraphic enterprises shall be entitled to print the strict accounting forms provided for by subparagraph „c“ of Article 3 of this Law.

Article 6. Requirements for printing enterprises🔗

1. The production of strict accounting forms shall be carried out at printing enterprises that meet the requirements of this Law.

2. Printing enterprises shall meet the following requirements:

a) have, in accordance with the categories specified in Article 3 of this Law, special printing devices intended for the production of products;

b) possess appropriate special technological processes for the production of products, including the printing of originals, samples and printing plates, their numbering and processing (special technologies, materials, devices and control methods shall ensure the necessary protection of products against counterfeiting and unauthorised reproduction);

c) have specialists of printing profession;

d) ensure the protection of manufactured products by special technical and organisational means.

3. The area of a printing enterprise shall meet the requirements for the protection of the enterprise, namely:

a) the cloakroom shall be located and arranged so as to exclude the removal of printed products from the enterprise without control;

b) the enterprise shall be provided with an alternative power source – a generator;

c) storage areas for raw materials and finished products shall be separate;

d) there shall be a customer service room.

4. The complete cycle of works performed at a printing enterprise includes:

a) pre-printing processes;

b) printing processes;

c) post-printing operations area;

d) defect-detection and control area.

5. The capacities of workshops and areas shall comply with the requirements of paragraph 2 of this Article. The cycle of production of strict accounting forms, including samples, numbering and processing, shall be carried out within one enterprise. Cooperation between enterprises is not permitted.

5¹. A printing enterprise that is able to apply 3 and/or more protective marks to products requires obtaining the right to carry out activities related to state secrets.

6. At a printing enterprise, the production of samples of strict accounting forms, as well as the storage, protection and destruction of material media bearing protective marks against unlawful encroachment, shall be carried out in accordance with the procedure established by the legislation of Georgia.

Law of Georgia of 8 April 2011 No. 4523-website, 18.04.2011.

Article 7. Organisation of the production of strict accounting forms🔗

The organisation of the production of strict accounting forms shall be carried out by legal entities which:

a) in accordance with the legislation of Georgia, develop a specific form indicating its quality protection and other parameters, within the scope of their competence determine the necessary quantity of strict accounting forms and, through printing enterprises, carry out their reproduction;

b) in accordance with the law, exercise control over the use of strict accounting forms.

Article 8. Use of strict accounting forms by legal entities🔗

1. The rule for the use of strict accounting forms and for accounting and reporting shall be determined by this Law and on the basis of the rule established by the respective legal entities.

2. Legal entities shall carry out the supply of strict accounting forms independently.

3. The production of strict accounting forms on the basis of orders of legal entities shall be carried out by polygraphic enterprises existing in Georgia, except for the case provided for by paragraph 3 of Article 4 of this Law.

4. Strict accounting forms shall be issued only on the basis of duly executed powers of attorney.

5. Strict accounting forms shall be kept by the responsible person determined by the head of the legal entity. He/she shall create for all workers who are charged with the keeping and issuance of strict accounting forms appropriate conditions for carrying out the respective operations with these forms.

6. Strict accounting forms shall be kept in a specially allocated and duly protected place.

7. Legal entities shall ensure the protection of the premises designated for the keeping and issuance of strict accounting forms and for the performance of other operations related thereto.

Article 9. Execution and processing of orders for the production of strict accounting forms🔗

1. Legal entities shall submit to polygraphic enterprises, in compliance with the requirements of this Law, samples of strict accounting forms agreed with the Agency.

2. An order for the production of strict accounting forms shall be subject to mandatory recording in the order book of the polygraphic enterprise – "Strict Accounting Forms", which must be numbered, laced and certified with the seal of the enterprise.

3. The order book shall have the following requisites:

a) the serial number of the order;

b) the name of the customer;

c) the name of the forms;

d) the date of receipt of the order;

e) the print run of the order;

f) the date of dispatch of the control copies;

g) the date of transfer of the forms to the customer;

h) the number of forms actually issued;

i) the number of the act on the destruction of technical residues;

j) annulment of incorrect entries;

k) note.

4. The columns of the order book shall be filled in regularly, according to the progress of the order.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 10. Requirements for the Polygraphic Execution of Strict Accounting Forms🔗

1. The numbering of strict accounting forms shall be carried out with the numbers indicated by a numbering machine.

2. On a strict accounting form, the name of the polygraphic enterprise that manufactures it, the name of the customer (orderer), the registration number and the individual number (not less than 6 digits) shall be indicated. On the neutral identity certificate and neutral travel document provided for by the Law of Georgia “On the Rules for Registration of Citizens of Georgia and Foreigners Residing in Georgia, Issuance of Identity (Residence) Certificate and Passport of a Citizen of Georgia”, only the registration number without the initials of the Ministry of Economy and Sustainable Development of Georgia and the individual number (not less than 6 digits) shall be indicated.

Law of Georgia of 1 July 2011 No. 4992 – website, 15.07.2011.

Law of Georgia of 29 May 2020 No. 5990 – website, 10.06.2020.

Article 11. Conducting Expert Examination-Utilization of Strict Accounting Forms🔗

1. Expert examination-utilization of strict accounting forms shall be carried out in accordance with the procedure established by the legislation of Georgia.

2. Expert examination-utilization of strict accounting forms shall be carried out by the Agency, as well as, within the scope of its competence, by the National Bank of Georgia.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Law of Georgia of 3 September 2015 No. 4193 – website, 10.09.2015.

Law of Georgia of 10 March 2017 No. 445 – website, 22.03.2017.

Article 1². (removed)🔗

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11¹. Establishment of the Fee for Services Rendered by the Agency and Its Rates🔗

1. The fee for registration and expert examination-utilization of strict accounting forms is a mandatory payment for services rendered by the Agency, as determined by this Law, including value added tax.

2. The fee for registration and expert examination-utilization of strict accounting forms carried out by the Agency shall be established and its rates shall be determined by this Law.

3. Within the period established by the legislation of Georgia, an interested person shall pay the fee determined by this Law for services rendered by the Agency.

4. Upon the request of an interested person, the service may be rendered within a shorter period than that established by the legislation of Georgia.

5. In the case of the provision of accelerated service by the Agency, the interested person shall pay the corresponding fee determined for such service.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11². Rates of fees for services rendered by the Agency🔗

The rates of fees for services rendered by the Agency are:

a) for registration of one specimen (draft) of a strict accounting form – GEL 50;

b) for examination-utilization of not more than 5000 units of strict accounting forms bearing one registration number – GEL 50.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11³. Time limits established for services rendered by the Agency🔗

The following time limits are established for services rendered by the Agency:

a) for registration of one specimen (draft) of a strict accounting form – 20 working days;

b) for examination-utilization of not more than 5000 units of strict accounting forms bearing one registration number – 20 working days.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11⁴. Rates of fees established for expedited services rendered by the Agency and time limits for the services🔗

1. The service fee for registration within 2 working days from the submission of an application on registration of one specimen (draft) of a strict accounting form is GEL 100.

2. The service fee for examination-utilization within 5 working days from the submission of an application on examination-utilization of not more than 5000 units of strict accounting forms bearing one registration number is GEL 150.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11⁵. Procedure and conditions for payment of the service fee🔗

1. The service fee shall be paid in advance, before the respective service is rendered, in cash or by non-cash settlement.

2. Non-cash settlement shall be effected in accordance with the procedure established by the legislation of Georgia.

3. Cash settlement shall be effected in the national currency of Georgia at a bank, with the issuance of a receipt of the established form.

4. The paid service fee shall be credited to the account of the Agency.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11⁶. Rule for refund of the paid service fee🔗

1. If the service fee is paid in an amount exceeding the rate determined by this Law, the payer of the fee shall be refunded the difference between the amount paid by him/her and the service fee rate determined by this Law.

2. The paid service fee shall be refunded in full if:

a) the Agency, where a lawful ground exists, refuses to provide the service;

b) the interested person refuses the service before the commencement of the service;

c) the Agency has not provided the service within the time limit established by this Law.

3. If the interested person cannot receive the service within the time limit requested in accordance with the service fee paid by him/her and wishes to avail himself/herself of another time limit for which this Law provides a lower fee, the interested person shall be refunded the difference between these two fees.

4. The paid service fee shall be refunded in part or in full on the basis of an application of the payer of the fee. The application must be accompanied by a document confirming payment of the amount.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 11⁷. Exemption from payment of the service fee🔗

The following shall be exempt from payment of the service fee provided for by this Chapter: institutions of the executive authority of Georgia, municipal bodies, tax and customs authorities.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Law of Georgia of 6 July 2010 No. 3372-LHG I, No. 40, 20.07.2010, Art. 250

Law of Georgia of 12 November 2010 No. 3806-LHG I, No. 66, 03.12.2010, Art. 414

Law of Georgia of 28 June 2019 No. 4914 – website, 04.07.2019

Law of Georgia of 15 July 2020 No. 6964 – website, 28.07.2020

Article 11⁸. Liability for violation of the Law🔗

Liability for violation of this Law shall be determined by the legislation of Georgia.

Law of Georgia of 15 December 2009 No. 2350-LHG I, No. 47, 28.12.2009, Art. 360

Article 13. Transitional provisions🔗

1. The Ministry of Finance of Georgia shall, within 3 months after the entry into force of this Law, ensure the approval of the list of strict accounting forms.

2. Legal entities shall, within 4 months after the entry into force of this Law, ensure that the strict accounting forms used by them comply with the requirements of this Law.

3. The Ministry of Finance of Georgia shall, within 3 months after the entry into force of this Law, ensure that the relevant subordinate normative acts comply with this Law.

Article 14. Normative acts to be repealed in connection with the entry into force of the Law🔗

From 1 July 2005, the following shall be considered invalid:

a) Decree No. 321 of the President of Georgia of 26 July 2000 "On measures to establish state order in the development, production, storage and use of strict accounting-reporting forms and documents";

b) ordinance No. 1079 of the President of Georgia of 6 September 1999 "On certain measures for the regulation of the development, production, storage and use of lottery tickets, strict accounting-reporting forms and documents";

c) Order No. 50 of the Minister of Finance of Georgia of 24 April 2000 "On the rules for the production and use of strict accounting-reporting forms and documents".

Article 15. Entry into force of the Law🔗

This Law shall enter into force upon publication.

President of Georgia M. Saakashvili

Tbilisi,

22 March 2005

No. 1134-Is