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Armenia Excludes Certain Activities for Turnover Tax and Micro Enterprise Regimes

|Approved Changes|Armenia
Armenia

Armenian President Vahagn Khachaturyan reportedly signed Tax Code amendments into law on 4 April 2025 that expands the scope of business activities excluded from the application of the turnover tax regime and micro enterprise regime. This includes that taxpayers engaged in the following activities may not apply these regimes with retroactive effect from 1 January 2025:

  • Legal and accounting services;
  • Real estate transactions;
  • Head office activities and management consulting services; and
  • Dome…

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