On July 28, 2026, another technical regulation under the new Water Law was issued, establishing the rules and conditions for the state accounting of water use. The latter will be conducted electronically and tracks the use of surface and underground water in Georgia by individual entrepreneurs and legal entities.

Entrepreneurs are subject to accounting if:

• Water abstraction from a water body exceeds 1 m³ per day during water use;
• Wastewater containing pollutants is discharged into a water body in any quantity during water use.

The objectives of this rule are:

• To regularly collect, record, process, and analyze data on water abstraction and wastewater discharge by individual entrepreneurs and legal entities to determine the pressure they exert on water bodies;
• To support water resources management;
• To allocate water resources rationally and fairly among water users based on recorded data, prioritizing the population;
• To protect water bodies and prevent potential harmful impacts on them.

Types of water use must be identified within each river basin or river basin district. Water use is categorized into the following types:

• Water use intended for human consumption;
• Water use for urban purposes;
• Water use for industrial purposes;
• Water use for agricultural purposes;
• Water use for the regulation of water flow, including water transfer and flow diversion;
• Water use for other purposes.

Water users must annually complete the 'State Accounting Form for Water Use' through the electronic system by February 15 following the reporting year (which is not specifically defined in the technical regulation and may become a subject of interpretation). The competent authorities shall make a decision on the confirmation or rejection (identification of flaws) of the received forms by April 1. In case of flaws, the water user must rectify them by April 30.

The water user fills out the accounting form and bears responsibility for the accuracy of the data. The form must be completed in compliance with the following conditions:

• A number, a word designation, or, in the absence of data, a hyphen must be entered in each column/field of the form;
• Figures in the form must be provided with an accuracy of up to the thousandth decimal place;
• GPS coordinates must be presented in the UTM WGS 1984 coordinate system.

The form consists of 4 sections, where Section 1 contains data regarding the main performance indicators of the water user's activity during the reporting year.

Section 2 requires information on water abstraction in thousand cubic meters. It must include:

• The total volume of water abstracted from a water body or received from another water user;
• Detailed information on the source and point of water abstraction, including source type, name, sea basin, river basin or river basin district, river sub-basin, and GPS coordinates of the abstraction point;
• The code for the quality category of the received water;
• The total volume of water used by the water user during the year;
• The volume of water transferred unused and/or after use to another water user;
• Water losses during transportation.

Section 3, which requires information on wastewater discharge in thousand m³, is intended for recording the volume of wastewater discharged into surface water bodies, underground aquifers, storage reservoirs, ravines, agricultural irrigation fields, and other land locations. This section is also designated for recording the amount of pollutants discharged into water bodies.

The final section must specify information regarding additional water use indicators that are not covered in other sections of the accounting form, such as the volume of underground water specified by the license, the type of treatment facility, its design capacity, etc.

The National Environmental Agency is responsible for the state accounting of water use, data collection, and analysis, while the Department of Environmental Supervision oversees compliance and controls violations of the accounting requirements. Responsibility for violating the accounting requirements rests with the water user.