You can apply for this service in person by booking an appointment in advance.
BETA
We're still developing the platform. Your feedback will help us improve.
Finance and Taxes
Apply to Be Considered a Turnover Tax Payer
To conduct business activities subject to turnover (sales) tax, 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. Failure to submit a declaration within the specified period will result in the business being considered a Value Added Tax (VAT) payer.
The turnover tax rate for income from buying and selling activities is 5%. In other cases of being considered a turnover taxpayer, details on rates are presented in the Tax Code.
- The code can be found at arlis.am
Note: use the browser's translation tool to view the English version
Who Can Apply?
Legal entities, individual entrepreneurs, notaries
Application Duration
15 minutes
Service Cost
Free
To be considered a turnover (sales) taxpayer, 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 Turnover Tax Payer" form No. 201
- Fill in the date from which the applicant will be considered a turnover taxpayer.
- Read the requirements for being considered a turnover taxpayer and register the statement if they are met.
Requirements
A resident commercial organization, individual entrepreneur, or notary whose turnover from the sale of goods supplied and services rendered (work performed) during the previous calendar year, excluding VAT, did not exceed 115 million AMD may be considered a turnover taxpayer.
Reference to Legislation
Tax Code of the Republic of Armenia
For service support:
Working hours:
9:00 AM - 6:00 PM
Phone number:
08000 1008,
(+374) 060 84-44-44
Service Provider
State Revenue Committee
Who Can Apply?
Legal entities, individual entrepreneurs, notaries
Application Duration
15 minutes
Service Cost
Free
For service support:
Working hours:
9:00 AM - 6:00 PM
Phone number:
08000 1008,
(+374) 060 84-44-44
Was this page helpful?