A tax certificate is an official document issued by the Revenue Service that confirms the tax status of a company or an individual: the absence of arrears, registration as a taxpayer, tax residency or the amount of taxes paid. In an international tender, at a foreign bank, a tax authority abroad or a consulate this certificate is accepted only with a certified translation and often needs an apostille as well. Our bureau in Tbilisi translates and notarizes tax certificates in one working day. Detailed guide: translation of tax returns and bank statements in the financial and business translation section: terminology, format, who asks for them and how they are certified.
The tax certificates translated most often
- Certificate of no tax arrears. The most requested document for tenders, banks and obtaining licences.
- Certificate of tax residency. For a foreign tax authority, so that a double taxation treaty can be applied.
- Certificate of registration as a taxpayer. To confirm the company's tax status to a foreign counterparty and bank.
- Certificate of taxes paid. For visa, residence and investor applications, where the legality of income is proven.
- VAT payer certificate. For invoices and VAT refund procedures with European and Turkish partners.
- Certificate of income for an individual. For a mortgage, visa and social services abroad.
Most certificates are issued on the Revenue Service's electronic portal within a few minutes and are protected by an electronic signature and a verification code.
When a tax certificate needs a translation
In an international tender and a donor project the certificate of no arrears is a mandatory part of the qualification package and is submitted in the language of the tender. A foreign bank checks the company's tax standing when opening an account or approving a loan. To apply a double taxation treaty, a foreign company or tax authority asks the Georgian partner for a residency certificate, so that dividends, interest or royalties are taxed at the reduced rate. A consulate asks for a certificate of taxes paid in a business visa and investor residence application to confirm the legality of income. And a foreign company taking part in a tender in Georgia or applying for a licence submits its own country's tax certificate with a Georgian translation.
What matters when translating a tax certificate
The official names of the issuing body and the taxes
The "Revenue Service" is Revenue Service in English, not "Income Service", as machine translation suggests. The names of taxes, "profit tax", "value added tax", "income tax", "property tax", "excise", are rendered with the tax terminology of the target language so that the foreign tax authority correctly maps the certificate to its own system. The identification code, the certificate number, the date of issue and the verification code stay unchanged.
Amounts, periods and statuses
In a certificate of taxes paid the amounts stay in lari with the currency code GEL, while the decimal separator follows the standard of the target language. Reporting periods and dates are converted to the format of the target country. "No arrears are due", "recognised tax arrears", "deferred arrears" and "tax agreement" are the phrases where one inexact word changes the meaning of the certificate.
The electronic certificate and the verification code
An electronic certificate is protected by an electronic signature and a verification code, and these elements are described in the translation so that the receiving authority sees how to verify the original. Some foreign authorities ask for a sealed, signed version, which is issued by the Revenue Service's service centre, and we confirm this requirement as soon as we take the order.
The tax residency certificate: a special case
Georgia has double taxation treaties with more than 50 countries, and to apply these treaties a foreign tax authority asks for a Georgian residency certificate. This certificate is often issued for a specific tax year and with reference to a specific treaty, and in the translation the official name of the treaty, the article number and the tax year must be carried over exactly. A number of countries (Germany, Italy, Poland) ask for the certificate on their own form, which the Revenue Service fills in; in that case we translate the foreign form into Georgian for submission and then the completed certificate back.
Apostille and legalization on a tax certificate
For official submission abroad an apostille is not placed directly on a tax certificate: a notarized copy of the certificate is prepared first, the Ministry of Justice places the apostille on it, then the certificate is translated together with the apostille and the translation is notarized. For a number of countries the notarized translation itself needs a second apostille, and for countries that are not party to the Hague Convention, consular legalization. For a tender and a bank a notarized translation without an apostille is often enough, while for a foreign tax authority an apostille is almost always mandatory.
Translating a foreign tax certificate into Georgian
A foreign company submits its own country's tax authority certificate with a Georgian translation in Georgian public procurement, to obtain a licence or to open a bank account. We translate certificates of the British HMRC, the German Finanzamt, Turkish, American and post-Soviet tax authorities and choose the Georgian terminology so that the tender commission and the bank accept the document without additional questions. A foreign certificate must receive the apostille in the issuing country itself.
Turnaround
A tax certificate is one or two pages and its translation with notarization is ready within one working day; a document delivered in the morning is handed back the same day. For a tender the certificate is often needed together with the extract, the charter and the audit report, and we prepare the whole package with one glossary, in one visit.
Frequently asked questions
How long is a translation of a tax certificate valid?
The translation does not expire, but most tender commissions and banks require the certificate itself to be no older than 30 days. So we obtain and translate the certificate close to the date of submission.
Is an apostille placed on a tax certificate?
Not directly. A notarized copy is prepared first, the apostille is placed on it and the certificate is then translated together with the apostille.
Can an electronic certificate be translated?
Yes. An electronic certificate is a fully valid document and its electronic signature and verification code are described in the translation too. If the receiving side asks for a sealed version, we find that out in advance.
Into which language is the residency certificate translated for a double taxation treaty?
Into the language of the country whose tax authority asks for the certificate. Some countries also accept an English translation, which we confirm in advance.
Do I need to bring the original?
A scan or the electronic version is enough for the translation. The original is needed only for a notarized copy and the apostille.