Armenia's Ministry of Finance reportedly issued a clarification on 9 December 2019 on changes to the VAT registration threshold introduced by amendments to the Tax Code signed into law on 27 June 2019 ({News-2019-07-03/A/2-previous coverage}). This includes an increase in the VAT registration threshold from AMD 58.35 million to AMD 115 million with effect from 1 January 2020. The clarification includes that for taxpayers that exceeded the current AMD 58.35 million prior to the amendments bein…