Setting Up a Recordkeeping System Before Starting a Business in Georgia

Supplier documents received by email, through portals, and by post should be brought together in one central location. Each incoming document should immediately receive a receipt date, a unique identifier, and an assigned person responsible for processing it. The very first preparatory purchase should already be recorded separately as a possible pre-formation expense. The invoice recipient, business purpose, payment method, and subsequent use must make clear whether the expense belongs to the founder personally or to the emerging business. Digital documents must be linked to their posting data in a complete and permanently readable form. The received original file must be retained unchanged, while additional working copies may be used for viewing, searching, or data exchange. Before posting and payment, check completeness, arithmetic accuracy, business purpose, and tax treatment. Compare the document details with the contract, order, service received, and payment terms. The archive must retain original documents, posting data, and supplementary evidence completely, legibly, and unchanged. The unique identifier keeps each document linked to the business transaction, posting, and applicable retention period.