The State Revenue Committee informs that, according to the amendments and changes made to the tax code of the Republic of Armenia, starting from July 1 of this year, taxpayers who have not submitted an application to be registered as VAT payers for the years 2022-2025 are given the opportunity to register as VAT payers and to carry out VAT accounting for those years.
For this purpose, the taxpayer must submit the relevant application to the tax authority by December 21, 2026, inclusive. The form of the application is established by the order of the Chairman of the SRC of Armenia dated June 15, 2026, N665-L. The application can be submitted to the tax authority both in paper form and electronically via email or through the “e-request” platform.
Based on the submitted application, the taxpayer must submit a Declaration by December 31, 2026, inclusive, for the tax year specified in the application. Based on the Declaration, the taxpayer will be registered as a VAT payer in the tax authority and will carry out VAT accounting in accordance with the procedure established by the tax code of the Republic of Armenia.
