The opportunity for VAT offsets has been provided for the years 2022–2025.
03-07-2026 15:24 Armenia Press release
The State Revenue Committee informs that with the amendments and changes made to the RA Tax Code, starting from July 1 of this year, taxpayers who have not submitted a declaration regarding being considered a VAT payer and registered as a VAT payer for the years 2022–2025 are given the opportunity to register as a VAT payer and make VAT offsets for those years.
For this purpose, the taxpayer must submit the relevant application to the tax authority by December 21, 2026, inclusive. The form of the application is established by the order No. 665-L of the Chairman of the State Revenue Committee of the RA dated June 15, 2026. The application can be submitted to the tax authority both in paper form and via email or the "e-request" platform.
For the tax year specified in the submitted application, the taxpayer must submit a Declaration by December 31, 2026, inclusive. Based on the Declaration, the taxpayer will be registered as a VAT payer in the tax authority and will make VAT offsets in accordance with the procedures established by the RA Tax Code.
* This text was automatically translated by Artificial Intelligence (AI).
