Armenian Tax Changes on 1 January 2027: A December Checklist for Individuals, IEs and Small IT Companies

The first Armenian tax deadline of this cycle falls on 21 December 2026, when a business that should have registered for VAT in 2022 to 2025 can apply to the SRC to put that right; everything else on this list starts on 1 December 2026 or 1 January 2027. Each item below is enacted law, checked against its text on ARLIS, the official legal database, and each links to our longer guide on that change.

The dates, in order

Before 21 December: the VAT-registration clean-up window

Article 33(5) of Law HO-234-N, in force since 1 July 2026, lets a taxpayer that was legally obliged to become a VAT payer, and never registered, apply to the SRC by 21 December 2026 and file the VAT-payer declaration by 31 December 2026. Both dates are inclusive. The application can be made on paper or by email, in the SRC’s form. It applies to relationships arising from 1 January 2022 and to tax years up to 1 January 2026; the SRC describes the period covered as 2022 to 2025.

The window is limited to three grounds of the Tax Code:

• Art. 59(1)(3): a business that lost microbusiness status;
• Art. 59(1)(5): a business that stopped being a turnover-tax payer, including by passing the AMD 115 million threshold (about USD 318,000 at the house rate of AMD 361.36 per USD, CBA rate of 19 October 2026);
• Art. 59(2)(2): non-commercial organisations, agricultural producers and IEs with turnover above AMD 115 million.

VAT assessed because the SRC had not registered the taxpayer is recalculated, including assessments under appeal and cases already decided by a final judgment. The SRC’s published explanation of the bill says the recalculation also covers penalties and fines. The enacted text speaks only of VAT obligations, so treat penalty relief as the SRC’s stated position until the SRC applies it to your file. Our guide to the VAT-registration cure window goes through the application step by step. Source: HO-234-N on ARLIS.

From 1 January 2027: VAT on sales by non-resident organisations

Article 11 of Law HO-234-N replaces Tax Code Art. 70(2)(5). From 1 January 2027, a foreign organisation registered with the SRC and without a permanent establishment in Armenia calculates and pays the VAT itself when its customer is:

• an organisation that is not a VAT payer (state bodies, municipal administrative institutions and the Central Bank are excluded);
• an individual entrepreneur;
• for electronic services, an individual who is neither an IE nor a notary.

For an Armenian IE buying software subscriptions or cloud services from abroad, the foreign supplier’s invoice should start carrying Armenian VAT from January. The registration side is covered in our guide to VAT registration for non-resident SaaS sellers.

From 1 January 2027: EAEU marketplace operators

Law HO-83-N adds Art. 76.1 to the Tax Code. An organisation or IE from an EAEU state that operates an electronic trading platform, and is registered under Tax Code Art. 288, files a monthly report by the 20th of the following month on goods sold through the platform to individuals (other than IEs and notaries) in another EAEU state, and on returns and refusals. The Government sets the scope and procedure of the report.

The same law adds platform operators to the lists of businesses that cannot use turnover tax (Tax Code Art. 254(3)(3)) or the microbusiness regime (Art. 267(5)(1)). The exclusion reaches the operator only. A merchant selling through the platform keeps whatever regime it qualifies for on its own. Details: marketplace export reporting from 2027.

From 1 January 2027: the return for income paid to non-residents

SRC Order 995-N of 23 September 2026 restates Order 326-N: the form and instructions an Armenian payer uses to report income paid to non-resident profit-tax payers and the profit tax withheld. It is a profit-tax return, not a VAT form. Section 2 of the form covers relief under double-tax treaties on income and property. The order applies from 1 January 2027; for dividends on bank shares not listed on a Government-designated exchange, and on interests in bank capital, it applies from 1 February 2027, including dividends for periods before 2027. A corrigendum of 21 October 2026 corrects wording only.

A small IT company paying a foreign parent, contractor or licensor should expect to file on the new form for January 2027 payments.

From 1 January 2027: the compliant-taxpayer certificate has no end date

Law HO-344-N (adopted 3 July 2026) rewrites Tax Code Art. 293.1(3) and adds Art. 293.1(3.1), with effect from 1 January 2027. Government Decision 1449-N of 8 October 2026 implements it. A compliant-taxpayer certificate is then issued indefinitely, with its start date stated on it. The exception is the certificate used for entry into the authorised-economic-operator register, which runs from issue to the end of the 12th month after the month of issue.

• Who: VAT-paying organisations and IEs that apply after 1 January 2027. Investment funds are excluded. Nothing in the decision converts certificates issued earlier.
• How: an electronic application, assessed against set criteria. Two new criteria apply: no consecutive tax losses across the observation period and the two years before it (losses carried forward are disregarded), and at least two employees paid in more than half the months, all above the minimum wage.
• After issue: the SRC monitors each holder quarterly, within 7 working days after each return deadline, and can terminate the certificate on any of 12 grounds set by the Government (Decision 1324-N, Annex 3).
• Law HO-344-N also adds a 0.8 coefficient to the risk criteria used to select businesses for comprehensive inspection (Tax Code Art. 336(2)(2)).

The certificate confirms that a VAT payer’s actual activity is lawful. It does not prove tax residence; that document is issued under Tax Code Art. 314. The employee criterion ties the certificate to payroll, which our employment compliance team reviews. More: the indefinite compliance certificate from 2027.

From 1 December 2026: the 1% crypto line on the monthly return

SRC Order 1003-N of 25 September 2026, published 29 September, adds row 8.1 to Table 2 of the monthly return: crypto-asset disposal income at 1%. Most of the order takes effect on 1 February 2027, and the crypto provisions take effect on 1 December 2026. The row is defined narrowly. It covers income from disposing of unique (non-fungible) crypto-assets, and of crypto-assets created automatically as rewards for maintaining or validating a ledger. The order amends a reporting form; income from ordinary crypto-assets outside these two categories does not go on this row. Our page on cryptocurrency taxation in Armenia covers the wider rules.

What this checklist leaves out

Other 2027 items, including changes to mortgage-interest refunds and to visa state duties, are not listed because their final text has not yet been checked for this page. Draft laws and Government proposals published for consultation in October and November 2026 are not law and are left out too. Thresholds and regimes for 2027 generally are covered in our 2027 tax outlook, and our tax services team can run the December review for an IE or a small company.

If your business falls in one of the three VAT groups above, the application has to reach the SRC by 21 December; the declaration can follow up to 31 December.

Frequently asked questions

Last updated: 9 November 2026