No. As an Individual Entrepreneur with Small Business Status, you can qualify for a Tax Residency Certificate in two ways.
The first is the income route: €18,000 in annual turnover and €5,000 held in a Georgian bank account. No 183-day stay required.
The second is the wealth route: demonstrating sufficient assets or economic substance in Georgia, regardless of income level.
Which route applies to you depends on your situation. We determine that during the audit.