ArmInfo. The State Revenue Committee of the Republic of Armenia reports that, in connection with amendments and additions to the Tax Code, effective July 1 of this year, taxpayers who have not submitted VAT declarations and registered as VAT payers for 2022-2025 are now able to register as VAT payers and make VAT payments for those years.
According to the SRC, to do so, taxpayers must submit an application to the tax authority no later than December 21, 2026. The application form is established by the order of the Committee Chairman dated June 15, 2026. The application may be submitted to the tax authority in paper form, by email, or through the "Electronic Request" platform.
For the tax year specified in the submitted application, the taxpayer must submit a declaration no later than December 31, 2026. Based on the declaration, the taxpayer will be registered with the tax authority as a VAT payer and will make VAT payments in accordance with the procedure established by the Tax Code of the Republic of Armenia.
