- Armenia’s State Revenue Committee says certain taxpayers who did not submit VAT registration declarations for 2022–2025 can still be registered as VAT payers for those years and claim VAT offsets.
- To do so, they must submit an application to the tax authority by December 21, 2026.
- For the tax year indicated in the application, they must also submit the required declaration by December 31, 2026.
- Based on the declaration, the taxpayer will be registered as a VAT payer and may make VAT offsets under the Tax Code.
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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