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Apply to Be Considered a Micro-enterprise Entity
To conduct business activities under the micro-enterprise taxation regime, it is necessary to submit a declaration to the tax authority online.
The declaration must be submitted within 20 days of business registration and annually by February 20. If the declaration is not submitted within the specified period, the business cannot benefit from the privileges granted to micro-enterprises.
If considered a micro-enterprise, the business is exempt from state taxes, with the exception of:
- Taxes arising from goods imported into the Republic of Armenia
- Income tax arising from income paid to individuals
- Excise, environmental, or road tax arising from activity
Note: use the browser's translation tool to view the English version.
To be considered a micro-enterprise entity, after clicking the "Continue" button, you must:
- Register in the system by clicking on the "Submit an Application" link
- A registration link will be sent to the filled-in email address, after which it is necessary to create a username and password.
- After registration, log in to the system.
- Select the "Reports" section, where the types of reports and statements are located.
- Select the "Statement on being considered a micro-entrepreneur" form No. 257
- Fill in the date from which the applicant will be considered a micro-entrepreneur
- Read the requirements for being considered a micro-entrepreneur and register the statement if they meet them.
Requirements
A micro-enterprise entity may be considered a resident commercial organization, individual entrepreneur, or individual whose sales turnover did not exceed 24 million AMD during the previous calendar year.
Reference to Legislation
- Order No. 558-N of the Chairman of the State Revenue Committee of the Republic of Armenia of August 27, 2019
- Tax Code of the Republic of Armenia
Legal acts can be found at arlis.am
Working hours:
9:00 AM - 6:00 PM
Phone number:
08000 1008,
(+374) 060 84-44-44
Working hours:
9:00 AM - 6:00 PM
Phone number:
08000 1008,
(+374) 060 84-44-44