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From now on, according to the tax legislation amendments, only companies (legal entities), private entrepreneurs and notariescan be considered as a VAT taxpayers,because natural persons (individuals) who are not individual entrepreneurs are no longer considered as a VAT taxpayers, but if they import goods to Armenia (including from the EEU member States) which are consider to be imported for entrepreneurial activity in accordance with the RA Law on "Customs Regulation", then they will be considered as a VAT taxpayer.
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Per The decree No 238-N of March 6, 2018, which entered into force on March 22, 2018 The Government of the Republic of Armenia, provided for the citizens of the Australian Union, New Zealand, the Republic of Singapore and the Republic of Korea an entry visa free regime.
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Enhance online usability for registration processes
The Prime Minister of RA Karen Karapetyan has recenlty held a meeting of RA Government and made some instructions pertaining to the activities of the State Register of Legal Entities of RA. Particularly he stated that As a result of the reforms implemented in the field of state registration of legal entities, registrations are made in short terms and mostly online, which was mentioned as a positive achievement in the 2018 Doing Business report.