At a glance Descent, the headline change. Two calendar years of lawful residence plus at least 366 days

At a glance Law HO-331-N added Article 2(3.2) to Law HO-397-N and took effect on 18 July 2026.

At a glance Law HO-319-N takes effect on 18 October 2026 and adds Articles 34.1 and 34.2 to

At a glance Law HO-321-N was adopted on 3 July 2026, published on 17 July 2026, and takes

At a glance Armenian VAT at 20% applies to a foreign supplier’s first B2C digital sale into Armenia.

At a glance HO-346-N was adopted on 3 July 2026 and entered into force on 3 August 2026