To be considered a VAT taxpayer, after clicking the "Continue" button, you must:

• Register in the system by clicking on the link "Submit an Application"
• 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 presented.
• Select the "Statement on Being Considered a VAT Taxpayer and Being Registered as a VAT Taxpayer" form No. 264
• Before submitting the statement, in case of being considered a turnover taxpayer, indicate the article and paragraph of the RA Tax Code on the basis of which the applicant ceases to be considered a turnover taxpayer and the corresponding day, month, and year.
  • The Tax Code can be found at arlis.am
• Before submitting the statement, in case of being considered a micro-entrepreneurship entity
• Indicate the RA Tax Code article and paragraph based on which the applicant ceases to be considered a micro-entrepreneurship entity and the corresponding day, month, and year.
  • The Tax Code can be found at arlis.am
• In case of exceeding the threshold of 115 million AMD during the given year, indicate the corresponding day, month, and year and register the declaration. 

Reference to Legislation

Tax Code of the Republic of Armenia (the code can be found at arlis.am)