No. If you register as an Individual Entrepreneur (IE), you can already qualify for Small Business status with just €18,000 turnover and €5,000 on your Georgian bank account. This allows you to apply for a Tax Residency Certificate (TRC) without needing to stay 183 days in Georgia. For LLC or VZC structures, the rules are different: residency usually depends on income distribution or physical presence. LiteTax will guide you through the best option for your situation.