LEGAL UPDATE
October 2025
PART I. TAX SECTOR
1. On making amendments to the Tax Code of the Republic of Armenia regarding income tax and their process.
2. On amendments and supplements to the law "On personalized accounting of income tax, profit tax and social payments".
3. On making additions and amendments to the Code of the Republic of Armenia on Administrative Offenses.
PART II. COMPETITION AND CONSUMER SECTOR
1. 1. On establishing the procedure and conditions for submitting documents to the Competition and
Consumer Protection Commission, classifying cases of the Competition and Consumer Protection
Commission by type, maintaining administrative proceedings and other cases, their registration
registers, and registers of registration of administrative and other legal acts, as well as the procedure
for issuing, storing and archiving documents of the Competition and Consumer Protection
Commission and repealing the Decision of the Competition Protection Commission No. 394 of
December 28, 2021.
PART III: BANKING SECTOR.
11. On Amendments and Supplements to the Decision No. 280 of the Board of the
Central Bank of the Republic of Armenia of October 7, 2014.
PART IV. CRYPTOASSETS SECTOR
1. Draft Regulation 7/01 on the registration and licensing of a person providing services with
cryptoassets, the issuance of a permit for the operation of a branch and representative office
of a foreign person providing services with crypto assets, the procedure for obtaining prior
consent for having a significant participation in the authorized capital of a person providing
services with crypto assets.
2. Draft Regulation 7/02 on "Minimum limits of total capital of persons providing services with
crypto assets, calculation procedure, elements participating in the calculation and deducted from
the calculation".
3. Draft Regulation 7/05 on establishing the procedure for registering persons providing services
with crypto assets and heads of branches of persons providing services with foreign crypto assets.
PART I. TAX SECTOR
(This section of legal updates includes legal news related to the tax sector for October 2025)
1. On making amendments to the Tax Code of the Republic of Armenia regarding income tax and
their process
Name of the legislative act
Law of the Republic of Armenia No. HO-324-N of 24.10.2025 on Amendments and Supplements to the Tax Code of the Republic of Armenia
https://www.arlis.am/hy/acts/215597
Change status:
The amendment to this Law entered into force on October 30, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of the law, a change was made to the Tax Code of the Republic of Armenia.
What are the changes about:
The latest amendments to the Tax Code aim to simplify and digitize the process of submitting income tax calculations by individuals, as well as clarify some legal wording. These amendments relate to a number of articles of the Tax Code of the Republic of Armenia of October 4, 2016, in particular Articles 52, 53, 156, 156 . 1 and Articles 158.
First, Article 52 of the Code has been supplemented with a new Part 5, according to which, regardless of the general regulations established by that article, various sections of the Code may establish specifics of tax calculation and its compilation. In other words, it will be possible to establish a special calculation procedure for each type of tax, which gives the law a more flexible and practical nature.
Substantive and formal changes have been made to Article 53.
First, it has been clarified that if the electronic version of the tax calculation is not yet posted on the tax authority's website by the end of the reporting period, then the liability for late submission or payment does not apply until that version is posted.
In addition, the new edition describes in more detail the case when an individual has applied for an identification card but has not received it on time. It is now clearly stated that in such a case, the deadline for submitting an income tax calculation or paying the tax is extended until the 25th of the month following the date of printing the identification card, inclusive. It was also noted that "applying for an identification card" is considered not only the actual submission of the application, but also the booking of the visit on the state administration body's digital platform or mobile application.
The new Part 7 adds a provision according to which if a natural person is in the 4th place of Article 156 . 1 of the Code in part intended in status , then calculation considered is presented By law defined deadline day , regardless real presentation from the moment.
Article 156 , Part 4, Part 1 has been amended to more clearly define the deadlines for submitting the calculation. It now states that individuals must submit the annual income tax calculation from March 2 to July 1 of the year following each reporting period, and if March 2 is a non-working day, then from the next working day.
A new Article 156.1 , which present is tax body by income floor annual calculations pre-filling and their presented to be considered order. According to it, the tax authority itself pre-fills the tax declaration based on the data in its database.
Finally, part 3 of Article 158 has been supplemented with a new sentence, according to which the refund (compensation) of social expenses can be carried out only if the annual income tax calculation is submitted in a form certified by an electronic signature.
In general, these amendments are aimed at digitizing tax administration, simplifying and clarifying the fulfillment of tax obligations of individuals. The law provides new mechanisms for both automatic data exchange and pre-filling, as well as legal accuracy in the submission of tax calculations, deadlines, and application of liability.
Article 52 of the Tax Code of the Republic of Armenia of October 4, 2016 (hereinafter referred to as the Code) shall be supplemented with the following part 5:
Article 52. Tax calculation and its preparation
5. Regardless of the regulations established by this Article, the sections of the Code relating to the relevant tax or payment may establish specific features regarding tax calculation and its compilation.
In Article 53 of the Code, Part 6 shall be amended as follows:
Article 53. Submission of tax calculation.
Old version.
6. If the electronic version of the tax calculation is not posted on the tax authority's website by the last day of the relevant reporting period, then in terms of the application of the liability measures established by the Code for late submission of the tax calculation or late payment of the tax (fee), the deadline for submission of the relevant tax calculation or payment of the tax (fee) established by the Code or the laws of the Republic of Armenia on payments shall be postponed by the number of days from the last day of the relevant reporting period to the date of posting of the electronic version of the tax calculation on the tax authority's website. An individual who, before the deadline established by the Code for submission of annual income tax calculations (declarations), has applied for an identification card of the Republic of Armenia, but has not received the identification card by the said deadline, shall submit the annual income tax calculation (declaration) or pay the income tax by the 25th of the month following the date of printing of the identification card, inclusive.
New version.
6. If the electronic version of the tax calculation is not posted on the tax authority's website by the last day of the relevant reporting period, then, in terms of applying the liability measures established by the Code for late submission of the tax calculation or late payment of the tax (fee), the deadline established by the Code or the laws of the Republic of Armenia on payments for submission of the relevant tax calculation or payment of the tax (fee) shall be postponed by the number of days from the last day of the relevant reporting period to the date of posting the electronic version of the tax calculation on the tax authority's website. In case of individuals defined in Part 4 of Article 156 of the Code applying for an identification card of the Republic of Armenia before the deadline established by the Code for submitting the annual income tax calculation (declaration) and not receiving an identification card by the said deadline, in terms of applying the liability measures established by the Code for late submission of the annual income tax calculation (declaration) or late payment of income tax, the deadline established by the Code for submitting the tax calculation (declaration) or paying income tax shall be postponed until the 25th of the month following the date of printing of the identification card, inclusive. In case of individuals defined in Part 4.1 of Article 156 of the Code applying for an identification card of the Republic of Armenia before the deadline established by the Code for submitting the annual income tax calculation (declaration) and not receiving an identification card by the said deadline, in terms of applying the liability measures established by the Code for late payment of income tax, the deadline for payment of income tax established by the Code shall be postponed until the 25th of the month following the date of printing of the identification card inclusive. For the purposes of this Part, applying for an identification card shall also be considered as booking a visit to receive an identification card through the digital services platform or mobile application of the authorized state administration body in the field of migration and citizenship and submitting an application for receiving an identification card on the specified date in the prescribed manner.
Add a new sentence to Part 7 with the following content:
"In the case provided for in Part 4 of Article 156.1 of the Code, the date of submitting the tax calculation electronically to the tax authority shall be considered the date of the deadline established by the Code for submitting the annual income tax calculation (declaration) to the tax authority."
In Article 156 of the Code, the first paragraph of Part 4.1 shall be amended as follows:
Article 156. Submission of income tax calculations and other documents
Old version.
4.1. Citizens of the Republic of Armenia who are residents of the Republic of Armenia and who do not submit annual income tax calculations (declarations) in accordance with the procedure established by point 2 of part 4 of this Article (except for individuals considered minors as of December 31 of the reporting year) shall submit annual income tax calculations (declarations) to the tax authority in accordance with the procedure established by Article 53 of the Code from March 2 to July 1 of the tax year following each reporting period.
New version.
4 . 1 . Armenia Republic resident Individuals who are citizens of the Republic of Armenia as of December 31 of the reporting year (except for individuals who are minors as of December 31 of the reporting year) shall submit annual income tax calculations (declarations) to the tax authority in accordance with the procedure established by Article 53 of the Code from March 2 of the tax year following each reporting period (if March 2 is a non-working day , from the following working day) to July 1 inclusive.
Add a new paragraph with the following content:
Deductible (non-taxable) income received from family members is not subject to declaration. For the purposes of this paragraph, family members of an individual who is obliged to file an income tax return are considered to be his/her spouse, parents, sisters, brothers, children (adoptives and adopted children), grandparents, and grandchildren. The Government may establish types or thresholds of income not subject to declaration in the annual income tax return.
The Code shall be supplemented with the following content in Article 156.1:
Article 156.1. Pre-filling and consideration of submission of the annual income tax calculation (declaration)
1. In accordance with Part 4.1 of Article 156 of the Code, for individuals who are obliged to submit an annual income tax calculation (declaration), the tax authority pre-fills the annual income tax calculation (declaration) based on the data available in its information database.
2. The tax authority shall make the annual income tax calculation (declaration) pre-filled by the tax authority available to individuals for submission of the annual calculation (declaration) within the period specified in Part 4.1 of Article 156 of the Code.
3. Individuals who are obliged to submit an annual income tax calculation (declaration) for a given reporting year may, within the period specified in Part 4.1 of Article 156 of the Code, amend the annual income tax calculation (declaration) pre-filled by the tax authority and submit it to the tax authority in the manner specified in the Code. In the case specified in this Part, the tax authority pre-fills the annual income tax calculation (declaration) based on the data available in its information database as of the day preceding the date of signing the calculation (declaration) by the individual.
4. In the event that the annual income tax calculation (declaration) pre-filled by the tax authority is not submitted to the tax authority in accordance with the procedure established by the Code by a natural person who is obliged to submit an annual income tax calculation (declaration) for a given reporting year within the period established by Part 4.1 of Article 156 of the Code, the declaration pre-filled by the tax authority shall be deemed to have been submitted to the tax authority in accordance with the procedure established by the Code. In the case established by this Part, the tax authority shall pre-fill the annual income tax calculation (declaration) based on the data available in its information database as of the deadline for submitting the annual income tax calculation (declaration).
To supplement Part 3 of Article 158 of the Code with a new sentence with the following content:
Article 158. Payment of income tax and reimbursement (refund) of social expenses
3. Moreover, social expenses are reimbursed in accordance with this part if the person obligated to submit an annual income tax calculation (declaration) has submitted an annual income tax calculation (declaration) certified by an electronic signature to the tax authority in accordance with the procedure established by law.
2. On amendments and supplements to the law "On personalized accounting of income tax, profit tax and social payments"
Name of the legislative act
Law of the Republic of Armenia No. HO-325-N of 24.10.2025 on Amendments and Supplements to the Law "On Individualized Accounting of Income Tax, Profit Tax and Social Payments"
http://arlis.am/hy/acts/215602
Change status:
The amendment to this Law entered into force on October 30, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
With the adoption of this Law, a change was made to the Law "On Individualized Accounting of Income Tax, Profit Tax and Social Payments".
What the changes are about:
These amendments relate to the improvement of the personalized accounting system for income tax, profit tax and social security contributions.
In particular The definition of the concept of "individual entrepreneur" has been clarified, and the reference to the Law "On Tax Privileges for Self-Employed Persons" has been replaced with the formulation of individual entrepreneurs considered exclusively as micro-entrepreneurs, as defined by the Tax Code of the Republic of Armenia. In other words, individual entrepreneurs with micro-entrepreneur status are not subject to individualized registration.
The concepts of "individual" and "person liable to submit an annual income tax return" have been formulated with reference to the Tax Code, ensuring a unified approach.
The personalized registration database has been supplemented with new data, which includes information about taxpayers' family members, the period of stay in Armenia during the tax year, as well as information on income (including non-taxable) defined by the Tax Code. The deadlines for submitting data have also been clarified, and now they are regulated by the deadlines set by the Tax Code of the Republic of Armenia, rather than the previous deadline of April 20. In general, these amendments are aimed at fully integrating the personalized accounting system with the provisions of the Tax Code, increasing the accuracy of reporting, and ensuring the integrity of taxpayer data.
In Part 1, Point 3, Article 3 of Law HO-247 of December 22, 2010 “On Individualized Accounting of Income Tax, Profit Tax and Social Payments” (hereinafter referred to as the Law), the words “except for individual entrepreneurs engaged in the types of activities included in the list of Appendix No. 1 to the Law of the Republic of Armenia “On Tax Privileges for Self-Employed Persons”” shall be replaced with the words “except for individual entrepreneurs considered exclusively as micro-entrepreneurship entities as defined by the Tax Code of the Republic of Armenia”.
Article 3. Concepts used in this law
1. The following concepts are used in this law:
Old version.
3) individual entrepreneur according to the Law of the Republic of Armenia "On Individual Entrepreneur", with the exception of individual entrepreneurs engaged in the types of activities included in the list of Appendix No. 1 to the Law of the Republic of Armenia "On Tax Privileges for Self-Employed Persons";
New version.
3) individual entrepreneur according to the Law of the Republic of Armenia "On Individual Entrepreneur", with the exception of individual entrepreneurs considered exclusively micro- entrepreneurship entities as defined by the Tax Code of the Republic of Armenia;
Paragraph 6 should be amended as follows:
Old version.
6) natural person: employee, self-employed person, individual entrepreneur, notary, recipient of contractual income.
New version.
6) a natural person in accordance with the Tax Code of the Republic of Armenia.".
3) add the following content to point 12:
12) is obliged to submit an annual income tax calculation (declaration) in accordance with the Tax Code of the Republic of Armenia."
To supplement Part 1 of Article 7 of the Law with the following paragraph 7:
Article 7. Data to be included in the database:
7) in the case of individuals who are obliged to submit an annual income tax return (declaration), also:
a. information about family members: spouses, parents, sisters, brothers and children (adoptees and adopted children),
b. information on the period of stay in the Republic of Armenia during the tax year,
c. Information on personal income, including deductible (non-taxable) income, as defined by the Tax Code of the Republic of Armenia.
In Article 11 of the Law, after the words “self-employed persons”, add the words “natural persons who are obliged to submit an annual income tax return (declaration)”, and in the same part, replace the words “for each year, by April 20 of the year following the given year” with the words “within the time limits established by the Tax Code of the Republic of Armenia”.
Article 11. Submission of data necessary for the formation of the information base by individual entrepreneurs, notaries, self-employed persons, employees provided for in Part 6 of Article 10 of this Law, and recipients of contractual income
Old version.
1. Individual entrepreneurs, notaries, self- employed persons shall submit personalized calculations to the authorized body on the basis of this law for each year by April 20 of the year following the given year, and employees and persons receiving contractual income, as provided for in Part 6 of Article 10 of this law, shall submit a simplified calculation within the period specified for employers.
New version.
1. Individual entrepreneurs, notaries, self- employed persons, and natural persons obligated to submit an annual income tax return (declaration) shall submit personalized returns to the authorized body on the basis of this Law within the time limits established by the Tax Code of the Republic of Armenia, and employees and persons receiving contractual income, as provided for in Part 6 of Article 10 of this Law, shall submit a simplified return within the time limits established for employers.
2. On amending and supplementing Decision No. 867 of June 29, 2002 on approving the licensing procedures for the production of medicines, pharmacy activities, the provision of medical care and services by organizations or individual entrepreneurs, the wholesale sale of medicines, the production of medical products, the provision of medical products services, and the forms of licenses for the implementation of the aforementioned activities in the Republic of Armenia.
Name of the legislative act:
On amendements and supplements to the Resolution of the Government of the Republic of Armenia No. 867 of June 29, 2002 N 63-N of January 23, 2025 https://www.arlis.am/hy/acts/202430
Change status :
This Decision shall enter into force on September 24, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of this Decision, a change was made to Decision No. 867 of June 29, 2002 on approving the licensing procedures for the production of medicines, pharmacy activities, the provision of medical care and services by organizations or individual entrepreneurs, the wholesale sale of medicines, the production of medical products, the provision of medical products services, and the forms of licenses for the implementation of the aforementioned activities in the Republic of Armenia.
What the changes are about:
These amendments have updated the procedure for licensing the production of medicines and pharmacy activities established by Resolution N 867 of the Government of the Republic of Armenia. If previously licensed persons were required to submit to the authorized body the originals and copies of certificates of professional education and training completed within the last five years, then under the new procedure the process is moved to an electronic platform. Now, it is required to submit not copies of documents, but data: the name, surname and public services number of the qualified person (or the number of the reference on not receiving a PSC), the compliance of which with the legislation is checked through the register of medical workers. In addition, a mandatory “certificate of training in the last five years” is no longer required for pharmacy practice; instead, a requirement of “first-time professional or holder of a PMP certificate” has been established. This simplifies the licensing procedure and reduces the paperwork burden, while ensuring control through a state register.
As a result, the process of licensing the production of medicines and pharmacy activities becomes faster, more transparent, and more technological, in line with new e-governance approaches.
To make the following amendments and additions to the Resolution of the Government of the Republic of Armenia No. 867 of June 29, 2002 “On approving the licensing procedures for the production of medicines, pharmacy activities, the provision of medical care and services by organizations or individual entrepreneurs, the wholesale sale of medicines, the production of medical products, the provision of medical products services in the Republic of Armenia, and the forms of licenses for the implementation of the specified activities”:
1) Paragraph 17.1 of Appendix No. 1 shall be amended as follows:
Old version.
17.1. The licensee shall submit to the authorized body at least five working days before commencing the licensed activity a certificate certifying the professional education of a person with the relevant qualification and a certificate of training during the last five years. In case of a change in the qualified person after obtaining a license for the production of medicines, the licensee shall submit the documents provided for in this clause to the authorized body within 3 working days after the changes. (When submitting documents in person, their originals must be submitted, and the authorized body shall make copies free of charge.)
New version.
17.1. At least five working days before starting the licensed activity, the licensee shall submit to the authorized body through the licensing platform the name, surname, public services number or reference number of the person with the appropriate qualification, the compliance of which with the legislation of the Republic of Armenia is verified through the register of medical professionals. In the event of a change in the qualified person after obtaining a drug production license, the licensee shall submit the information provided for in this paragraph to the authorized body within 3 working days after the changes.
Article 258, Part 6 of the Code shall be amended as follows:
Old version.
12. A legal entity or individual entrepreneur who has received a pharmacy activity license may carry out the reception, storage, sale and release of medicines (preparing and non-preparing medicines) in a pharmacy through pharmacists or pharmacists who have graduated from a licensed and state-accredited educational institution in accordance with the procedure established by the legislation of the Republic of Armenia, are qualified in accordance with the procedure established by law and have undergone training within the last five years. Moreover, an individual entrepreneur licensed for pharmacy activity, if he meets the qualification requirements for a pharmacist or pharmacist under this point, may carry out the reception, storage, sale and release of medicines (preparing and non- preparing medicines) in a pharmacy personally.
13. A legal entity or individual entrepreneur carrying out pharmacy activities through a pharmacy (drug preparer) may prepare drugs through pharmacists who have graduated from a licensed and state- accredited educational institution in accordance with the procedure established by the legislation of the Republic of Armenia, are qualified in accordance with the procedure established by law, and have undergone training within the last five years. Moreover, a legal entity or individual entrepreneur carrying out pharmacy activities through a pharmacy (drug preparer) must have at least one pharmacist, except for the case when the individual entrepreneur meets the requirements for a pharmacist under this
point.
New version.
12. A legal entity or individual entrepreneur licensed for pharmacy activities may accept, store, sell and dispense medicines (preparing and non-preparing medicines) in a pharmacy through pharmacists or pharmacists who have graduated from a licensed and state-accredited educational institution in accordance with the procedure established by the legislation of the Republic of Armenia, are qualified in accordance with the procedure established by law and are engaged in professional activity for the first time or have a certificate of SMP. Moreover, an individual entrepreneur licensed for pharmacy activities, if he meets the qualification requirements for a pharmacist or pharmacist under this point, may accept, store, sell and dispense medicines (preparing and non-preparing medicines) in a pharmacy personally.
13. A legal entity or individual entrepreneur carrying out pharmacy activities through a pharmacy (drug preparer) may prepare drugs through pharmacists who have graduated from a licensed and state-accredited educational institution in accordance with the procedure established by the legislation of the Republic of Armenia, are qualified in accordance with the procedure established by law, and are engaged in professional activity for the first time or have a certificate of SMP. Moreover, a legal entity or individual entrepreneur carrying out pharmacy activities through a pharmacy (drug preparer) must have at least one pharmacist, except for the case when the individual entrepreneur meets the requirements for a pharmacist under this point.
Sub-paragraph 2 of paragraph 43.1 of Appendix No. 3 shall be amended as follows:
Old version.
2) a certificate of professional education of a pharmacist with appropriate qualifications and a certificate of training within the last five years, and in the case of a pharmacist, a certificate of secondary vocational education of a pharmacist with appropriate qualifications and a certificate of training within the last five years. (When submitting documents in person, their originals must be submitted, and the authorized body will make copies free of charge.)
New version.
2) the name, surname, public service number or reference number for not receiving a public service number of the pharmacist or pharmacist working in the pharmacy (preparing and not preparing medicines), the compliance of which with the legislation of the Republic of Armenia is checked through the register of healthcare workers.
Paragraph 44.1 of Appendix No. 3 shall be amended as follows:
Old version.
44.1. The licensing authority shall notify the licensee in writing within five working days of the compliance or non-compliance with the legislation of the Republic of Armenia of the documents provided for in paragraphs 43.1 and 44 of these Rules submitted by the licensee to the licensing authority.
New version.
44.1. The licensing authority shall notify the licensee in writing within five working days from the date of receipt of the documents submitted by the licensee to the licensing authority on the compliance or non- compliance with the legislation of the Republic of Armenia of the documents provided for in subparagraphs 1, 3, 4 of paragraph 43.1 of this procedure and paragraph 44 thereof. The compliance of the documents provided for in subparagraph 2 of paragraph 43.1 of this procedure with the legislation of the Republic of Armenia shall be determined on the basis of the information available in the register of medical professionals, about which the licensee shall be informed by means of a message.
In point 18 of Appendix No. 5, the words “information about the relevant qualified person, attaching the certificate certifying the fact of professional education of the relevant qualified person and the certificate of training within the last five years, in accordance with this decision” shall be replaced with the words “name, surname, public services number or reference number of the person qualified in accordance with this decision, the compliance of which with the legislation of the Republic of Armenia is checked through the register of medical workers.”
Old version.
18. At least five working days before starting the licensed activity, the licensee shall submit to the authorized body the contract for connection and maintenance of the electronic health system concluded with the operator servicing the electronic health system for each place of activity, information about the relevant qualified person, attaching the certificate certifying the fact of professional education of the person with the relevant qualification and the certificate of training during the last five years, in accordance with this decision and the contract concluded with an organization holding the relevant license in the field of hazardous waste neutralization in accordance with the procedure established by the legislation of the Republic of Armenia, information about the qualified person defined in point 19.5 of this procedure, attaching the documents certifying the fact of the latter's professional education and continuous professional development (CPD) credits on the required topics. In the event of a change in the medical worker after obtaining a license, the licensee shall submit the documents specified in this point to the authorized body within 3 working days after the changes. (When submitting documents in person, their originals must be submitted, and copying is carried out free of charge by the authorized body.)
New version.
18. The licensed person shall submit to the authorized body at least five working days before starting the licensed activity the contract for connection and maintenance of the electronic health system concluded with the operator servicing the electronic health system for each place of activity, the name, surname, public services number or reference number of the person qualified in accordance with this decision, the compliance of which with the legislation of the Republic of Armenia is checked through the register of medical workers, and the contract concluded with any organization holding an appropriate license in the field of hazardous waste neutralization in accordance with the procedure established by the legislation of the Republic of Armenia, information about the qualified person defined in paragraph 19.5 of this procedure, attaching documents certifying the fact of the latter's professional education and continuous professional development (CPD) credits on the required topics. In case of a change in the medical worker after obtaining a license, the licensed person shall submit the documents provided for in this paragraph to the authorized body within 3 working days after the changes. (When submitting documents in person, their originals must be submitted, and the authorized body will provide photocopying free of charge.)
PART III. CUSTOMS SECTOR
(This section of legal updates includes legal news related to the information technology sector for September 2025)
1. On establishing the cases, procedure and deadlines for including the codes of the commodity nomenclature of foreign economic activity of goods in the settlement documents of the Republic of Armenia
Name of the legislative act:
Resolution of the Republic of Armenia No. 679-N of 29.05.2025 on establishing the cases, procedure and deadlines for including the codes of the commodity nomenclature of foreign economic activity of goods in the settlement documents https://www.arlis.am/hy/acts/207591/latest
Change status :
This order is effective from September 1, 2025.
What the changes are about:
This legal act concerns the inclusion of codes of the Commodity Nomenclature of Foreign Economic Activity (CNO) in settlement documents , which is established by a decision of the Government of the Republic of Armenia, based on the relevant provisions of the Tax Code. The purpose of the amendment is to ensure clear identification of goods, the effectiveness of tax control and the transparency of commodity circulation. The decision stipulates that in the case of transactions for the supply and transportation of goods, the settlement documents (settlement invoice, adjustment invoice, invoice, bill of lading, etc.) must necessarily include the FTZ AA code of the goods that are the subject of the transaction. In particular:
- The EFTA TIN code is mandatory for the supply or transportation of imported goods, goods from the EAEU, as well as tobacco and alcohol products subject to labeling, starting from September 1, 2025 .
- From November 1, 2025, the mandatory inclusion of codes also applies to goods produced in the Republic of Armenia, which are supplied or transported by the producing taxpayers themselves.
- From January 1, 2026, the inclusion of EFTA NN codes becomes mandatory in all other cases.
The ETC AA codes are included in the settlement documents in a separate column at the 4-digit level, based on the Unified Product Nomenclature approved by Resolution No. 80 of the Council of the Eurasian Economic Commission of September 14, 2021. The taxpayer is also obliged to fill in the clear name of the product, ensuring its correct identification.
This decision comes into force on September 1, 2025 , and from that date, taxpayers may voluntarily include the FTZ TIN codes even in cases where it is not yet mandatory.
Based on Article 55, Part 4, Clause 7.1 and Article 57, Part 5, Clauses 7 and 8 of the Tax Code of the Republic of Armenia, the Government of the Republic of Armenia decides:
1. To define the cases, procedure and deadlines for including the codes of the commodity nomenclature of foreign economic activity of goods in settlement documents, in accordance with the appendix.
2. This decision shall enter into force on September 1, 2025.
CASES, PROCEDURE AND DEADLINES FOR INCLUDING THE CODES OF THE PRODUCT NAME LIST OF FOREIGN ECONOMIC ACTIVITY OF GOODS IN ACCOUNTING DOCUMENTS
1. This appendix regulates the relations related to the cases, procedure and deadlines for including the codes of the foreign economic activity commodity nomenclature (hereinafter referred to as the FEA NN) in the settlement documents in accordance with Article 55, Part 4, Paragraph 7.1 and Article 57, Part 5, Paragraphs 7 and 8 of the Tax Code of the Republic of Armenia (hereinafter referred to as the Code).
2. In the case of supply transactions of goods, except for real estate and goods defined in Article 55, Part 4, Clause 11 of the Code, the tax invoice, adjusting tax invoice, invoice confirmation, adjusting invoice confirmation (hereinafter referred to as the settlement document) issued in accordance with the requirements set out in Article 56 of the Code shall necessarily include the FTZ AA code of the goods that are the subject of the transaction.
3. In the case of transportation of goods, except for real estate, movable property considered as fixed assets and goods defined in point 11 of part 4 of Article 55 of the Code, the consignment note for the transportation of goods (hereinafter referred to as the consignment note) issued in accordance with the requirements set out in Article 56 of the Code shall necessarily include the FTZ AA code of the transported goods.
4. The basis for including the FTZ NN code of the product in the invoice or bill of lading is the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, approved by Resolution No. 80 of the Council of the Eurasian Economic Commission of September 14, 2021.
5. In accordance with the Resolution of the Government of the Republic of Armenia dated October 5, 2017 N 1257-N, the FTZ AA code of the product shall be included in a separate column at the 4-digit level in the electronic invoice or shipping document. The name of the product shall be filled in by the taxpayer in the invoice or shipping document. In order to ensure the identification of the products, the taxpayer shall fill in the clear name of the product in the invoice or shipping document, taking into account the full description of the given product included in the FTZ AA code at the 4-digit level.
6. The FTZ AA code of the product must be included in the outgoing invoice or shipping document in the following cases and periods:
1) In cases of supply of goods or transportation of goods carried out from September 1, 2025, when:
a . the goods supplied or transported were imported into the Republic of Armenia under the customs procedure "Released for domestic consumption" and these goods are supplied or transported by the taxpayers importing these goods,
b . The goods having the status of goods supplied or transported within the EAEU have been imported into the Republic of Armenia from an EAEU member state and these goods are supplied or transported by the taxpayers importing these goods,
c. Tobacco products classified under the Customs Union Customs Codes 2402, 2404 11 000 9, 2404 12 000 0, 2404 19 000 and alcoholic products classified under the Customs Union Customs Codes 2204, 2205, 2206 00, 2207, 2208, subject to mandatory marking with control (identification) marks, are supplied or transported.
2) in cases of supply of goods or transport of goods carried out from November 1, 2025, when the goods supplied or transported were produced in the Republic of Armenia and these goods are supplied or transported by the taxpayers who produced these goods, except for the cases specified in paragraph "c" of sub-paragraph 1 of this clause;
3) in cases other than those specified in subparagraphs 1-2 of this paragraph for the supply of goods or the transportation of goods carried out from January 1, 2026.
7. Regardless of the deadlines set by subparagraphs 2 and 3 of paragraph 6 of this appendix, taxpayers may include the FTZ AA codes in settlement documents issued from September 1, 2025..
PART IV. WORKING SECTOR
(This section of legal updates includes legal news related to the labor sector for September 2025)
1. On amending and supplementing the Resolution No. 534 of April 17, 2014 on approving a number of legal acts ensuring the implementation of the Law of the Republic of Armenia "On Employment"
Name of the legislative act:
On amendements and supplements to the Resolution of the Government of the Republic of Armenia No. 534 of April 17, 2014 N 1269-N of September 4, 2025 https://www.arlis.am/hy/acts/211528
Change status:
This Decision entered into force on September 5, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
This Decision , a change was made to Decision No. 534 of April 17, 2014 on approving a number of legal acts ensuring the implementation of the Law of the Republic of Armenia "On Employment"
What the changes are about:
This legal amendment concerns the introduction of new regulations for cooperation with employers through the e- work.am platform . The amendment supplements Annex 9 of the decision with a new Section 6, which defines the procedure for registering, identifying employers, and performing functions through the platform. In particular:
- Registration and identification: Employers must register on the e-work.am platform by creating an account and filling in their personal data or using the “I AM” national identification system (mID/eID).
- Organization data is automatically reflected based on the data of the Unified State Register of Legal Entities of the Ministry of Justice of the Republic of Armenia.
- Authority to act on the platform: the employer may act through his manager or his authorized representative. Platform capabilities: After registering, the employer can:
1. publish job vacancies,
2. search and find employees, interns or volunteers,
3. send invitations and schedule meetings with selected candidates,
4. engage in state employment programs, filling vacant positions.
This decision shall enter into force on the day following its publication and shall not apply to legal relations arising prior to its adoption.
Employers are advised to familiarize themselves with the platform's functions in advance to ensure quick and complete integration into the e-work.am system.
Supplement Annex 9 to the Decision with a new Section 6 with the following content:
"VI. COOPERATION WITH EMPLOYERS THROUGH THE E-WORK.AM PLATFORM
22. In order to organize cooperation with employers through the e-work.am platform (hereinafter referred to as the platform), the employer must register on the platform and create a user account by filling in the name, surname, patronymic, date of birth, month, year, public services number, e-mail address and phone number or by selecting the mID/eID buttons, go to the “I AM” national identification platform, where by selecting the “Mobile Identification Card” or “Identification Card” fields, go through identification. Identification is carried out through interoperability with the databases specified in points 1-2 of Form 1 of Annex 3 to this decision, in an automated manner.
The organization's data is reflected on the platform automatically, based on the information available in the Unified State Register of Legal Entities of the Ministry of Justice of the Republic of Armenia. In particular, the platform reflects the name of the legal entity, organizational and legal form, date of state registration, location of the legal entity, name and surname of the head of the executive body of the legal entity, and in the case of an individual entrepreneur - the name, surname, state registration number, date of state registration, address of the individual entrepreneur's place of registration or residence or place of business.
23. The employer may act on the platform through the manager or a person authorized by the manager.
24. After registering, by filling in the required fields on the platform, the employer can:
1) publish the vacancy available to him/her;
2) search and find employees, interns, and volunteers;
3) send invitations and schedule meetings with job seekers selected by him/her;
4) To participate in state employment programs and fill the vacant position available to him/her in accordance with the procedure established by the decision of the Government of the Republic of Armenia .
2. This decision shall enter into force on the day following its publication and shall not apply to relations that arose before this decision entered into force.
PART V. STATE SECTOR
(This section of legal updates includes legal news related to the state sector for September 2025)
1. On making amendments and supplements to the Resolution of the Yerevan City Council of Elders No. 37 of November 18, 2009 on delegating authority to the heads of administrative districts of Yerevan and approving community rules for the placement (installation) of outdoor advertising and outdoor advertising media
Name of the legislative act:
On Amendments and supplements to the decision of the Yerevan City Council of Elders No. 37 of November 18, 2009 No. 411-N of September 09, 2025 https://www.arlis.am/hy/acts/212080
Change status :
This Decision entered into force on September 9, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
This Decision , a change was made to the Decision of the Yerevan City Council of Elders No. 37 of November 18, 2009 on delegating authority to the heads of the administrative districts of Yerevan and approving the community rules for the placement (installation) of outdoor advertising and outdoor advertising media.
What the changes are about:
The amendment adopted by the Yerevan City Council has modernized the procedure for issuing advertising permits. If previously advertisers and advertiser holders applied to the head of the relevant administrative district in paper form, under the new procedure the process is completely transferred to the electronic platform. From now on, the application for obtaining a permit to place an advertisement is submitted through the website www.govazd.yerevan.am . The electronic application includes the applicant’s identification data, information on the location and size of the advertisement, as well as the necessary documents. This amendment aims to simplify the procedure, ensure transparency and unified accounting in the process of placing advertisements in the territory of Yerevan..
To make the following amendments and additions to Annexes N 1 and N 2 of the Yerevan City Council Resolution No. 37-N of November 18, 2009 "On delegating authority to the heads of administrative districts of the city of Yerevan and approving community rules for the placement (installation) of outdoor advertising and outdoor advertising media": 1) Paragraph 14 of Appendix No. 1 shall be reworded to read as follows:
Old version.
14. To place an advertisement, the advertiser or advertiser shall submit an application in the form specified in Appendix No. 2 to this decision (Form 1) to the head of the relevant administrative district of the place of its placement, and in the case of placing an advertisement on a vehicle, to the head of any administrative district of Yerevan. A permit for only one advertisement may be requested with one application..
New version.
14. To obtain a permit to place advertisements (including on vehicles) in Yerevan, the advertiser or advertiser shall submit an application electronically via the website www.govazd.yerevan.am. A permit for only one advertisement may be requested per application.
Paragraph 14.1 of Appendix No. 1 shall be reworded to read as follows:
Old version.
14.1. The application referred to in paragraph 14 of this appendix must contain:
1) the name of the administrative district,
2) the name and surname of the head of the administrative district,
3) if the applicant is an individual entrepreneur, his/her name, surname, state registration number, and in the case of a legal entity, his/her full name, state registration number and taxpayer registration number;
4) the applicant's address (location of the legal entity),
5) mobile phone number and email address as a means of contacting the applicant,
6) the beginning and end of the advertising placement period. The end of the advertising placement period cannot be later than December 31 of the current year,
7) year, month, day of the application,
8) list of documents attached to the application,
9) data about the advertising medium on which the advertisement is intended to be placed, in particular, the address of the advertising medium and its type..
New version.
14.1. The electronic application specified in paragraph 14 of this appendix must contain:
1) if the applicant is an individual entrepreneur, his/her name, surname, taxpayer registration number, and in the case of a legal entity, its full name and taxpayer registration number;
2) name and surname of the person submitting the application (in case the application is submitted by an authorized person, the name and surname of the authorized person),
3) the beginning and end of the advertising placement period. The end of the advertising placement period cannot be later than December 31 of the current year,
4) mobile phone number and email address as a means of contacting the applicant,
5) data on the advertising medium on which the advertisement is intended to be placed (on the existence of ownership, lease or other property rights to movable or immovable property), 6) data on the status of outdoor advertising placement (placed based on a previously issued permit or not placed (newly placed)),
7) data on the location of the advertisement (administrative district, street, building, structure),
8) the height of the advertising medium above ground level and its dimensions (height, width and total area),
9) if the advertising medium has several sides, the description (number) of the side, 10) List of documents to be attached to the application..
Paragraph 14.2 of Appendix No. 1 shall be reworded to read as follows: