Armenian tax code change moves sectors to general taxation

PanARMENIAN.Net - According to the State Revenue Committee (SRC), amendments to Armenia’s Tax Code will take effect on July 1, 2025, disqualifying certain professional and service activities from the turnover tax system. These entities will be required to operate under the general taxation framework.

The changes impact business types listed in Armenia’s national classifier of economic activities, specifically:

• Section M: “Professional, Scientific, and Technical Activities,” including:

69: Legal and accounting services,

70: Headquarters activities and management consultancy services.

• Section N: “Administrative and Support Service Activities,” including:

78.2: Temporary employment agency services,

78.3: Other employment placement services.

Taxpayers engaged in these sectors are advised to submit their application to register as VAT payers by July 21, 2025, through the online reporting system of the SRC.