Armenia’s State Revenue Committee said a government decision adopted on October 8, 2026, No. 1449-N, has revised the criteria for issuing the compliant taxpayer certificate and introduced new rules. According to the SRC, the changes are aimed at creating more favourable conditions for compliant taxpayers, encouraging voluntary tax discipline and strengthening cooperation between the tax authority and businesses.
Several requirements for obtaining the certificate have been eased. From January 1, 2027, the ceiling for additional liabilities arising from allowable violations will be up to 0.1% of the VAT taxable base, but no more than 10 million drams. Under the current framework, the threshold is 0.05% and capped at 4 million drams.
At the same time, late submission of tax calculations, declarations, reports and other documents, as well as delayed payment of taxes, duties, fees and advance payments, will not prevent a taxpayer from receiving the certificate if such violations have been recorded no more than twice.
The government has also added new eligibility criteria. Starting in 2027, a taxpayer will be able to qualify for compliant status if it has not recorded a tax loss during the reviewed period and the two preceding tax years. In addition, for more than half of the months in the reviewed period, the taxpayer must have calculated wages and equivalent payments above the minimum wage for at least two employees.
To obtain the certificate, a business must also hold the required licences, permits and patents relevant to its field of activity. From January 1, 2027, the certificate will be issued for an indefinite period instead of the current one-year term, although it may be revoked based on quarterly monitoring of the taxpayer’s continued compliance.
The SRC said more favourable service and tax administration conditions for compliant taxpayers will also be introduced from the start of next year. These include priority, personalised service through a designated specialist and the use of a 0.8 coefficient in risk assessment criteria when planning comprehensive tax audits, which is expected to lower both risk scores and the likelihood of inspection.
