1. Starting a Business
  2. Becoming an Individual Entrepreneur
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Steps (5) arrow_drop_up arrow_drop_down
Make a payment (EI)  (1) expand_more expand_less
Register as an individual entrepreneur  (1) expand_more expand_less
Open a bank account  (1) expand_more expand_less
Become a turnover taxpayer  (2) expand_more expand_less

5
Register for turnover tax
(last modified: 25/02/2020)

You can apply for this step online

language Apply online

Contact details

Entity in charge

Electronic Tax Report System


Website: https://file-online.taxservice.am/pages/loginPage.jsf

Unit in charge

ELECTRONIC TAX REPORT SERVICE CENTER

Mon: 09:00 - 13:00, 14:00 - 18:00
Tue: 09:00 - 13:00, 14:00 - 18:00
Wed: 09:00 - 13:00, 14:00 - 18:00
Thu: 09:00 - 13:00, 14:00 - 18:00
Fri: 09:00 - 13:00, 14:00 - 18:00

Expected results

Taxpayer registration confirmation

Requirements

1. Application form on being deemed turnover taxpayer
Application form on being deemed turnover taxpayer

Cost Free

Time frame

Submitting an application for turnover tax takes maximum 5 minutes by filling all the necessary information online. Once the application is submitted to the State Revenue Committee, you will immediately receive a confirmation notification.
Attention at counter: Max.   5mn

Legal justification

1. Order N191 of 27.06.17 of RA State Revenue Committee President (ARM)
Order N191 of 27.06.17 of RA State Revenue Committee President (ARM)
2. Tax Code of the Republic of Armenia (ENG)
Tax Code of the Republic of Armenia (ENG)
articles 253-265, 455
3. Tax Code of the Republic of Armenia (ARM)
Tax Code of the Republic of Armenia (ARM)

Additional information

Turnover tax is a state tax, which substitutes the VAT for individual entrepreneurs. To be eligible for turnover tax regime, the taxpayer’s annual income must be below the turnover tax threshold. As of now, the threshold for turnover tax is 115 million AMD annually. After being registered as an individual entrepreneur, within 20 days you need to submit an application form on being deemed turnover taxpayer to tax authorities via electronic tax report system.

Recourse: State Revenue Committee of Armenia

Entity in charge

State Revenue Committee of Armenia

7 Movses Khorenatsi, Yerevan, Yerevan 0015
Tel: +374 60 544 444
Email: secretariat@petekamutner.am
Website: http://www.petekamutner.am/default.aspx
Directions: Google maps

Unit in charge

Call Center

Mon: 09:00 - 18:00
Tue: 09:00 - 18:00
Wed: 09:00 - 18:00
Thu: 09:00 - 18:00
Fri: 09:00 - 18:00
Sat: 10:00 - 16:00

Person in charge

Armine Asryan

Head of taxpayer service and call center division
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