Registering a Sole Proprietor (IE) in Armenia in 2026: Documents, 3,000 AMD Fee, Online

Who can register as an IE

Armenian citizens and foreigners can register as an individual entrepreneur (IE; in Armenian ԱՁ, "անհատ ձեռնարկատեր"), according to the hartak.am government service page. The Agency for State Register of Legal Entities under the Ministry of Justice runs the registration; you file through e-register.am or at registration centers.

The portal does not say what residence status a foreigner needs (residence permit, tourist entry). We have marked this for clarification: check it with a lawyer before you file.

Documents

The application is drawn up on the spot from your data. The portal does not list documents for a legal address or premises.

State duty

• State duty: 3,000 AMD (Law "On State Duty", per the hartak.am service description).
• Payment: through e-payments or by transfer to state budget account 900005160750. The payment purpose should read "For the acceptance of a paper application for the state registration of individual entrepreneurs." If your bank app does not accept that account, choose "Transfer to the state budget".

Check the amount and details on the service site before you pay: they can change.

Timing

• Application: 10-15 minutes.
• Registration: immediately after you submit and select activities.
• The register extract is e-mailed or issued in person on request.

Where to file

1. In person at any legal entity registration center, for example in Yerevan.
2. Online at e-register.am. According to the service description, online filing is available only with an ID card and a digital signature.

Without an ID card, you can file in person or through a representative. The official page does not describe registration by power of attorney; confirm it with the Agency.

The first 20 days

After registration you must choose a tax regime and file a statement with the State Revenue Committee:

• turnover tax: form 201 (within 20 days of registration, then every year by 20 February);
• micro-entrepreneurship: form 257 (same deadlines);
• if you file nothing, you remain a VAT payer. This is the general system.

See Tax regimes for IEs for regimes and Turnover limits for IEs for limits.

IE and LLC at the same time

We found no ban on being an IE and an LLC founder in the rules we checked. The tax consequences are:

• Turnover tax is unavailable to related persons recognized as such under Article 30 of the Tax Code (Article 254, part 3, points 5-6).
• The total turnover of related persons is added up when limits are checked.
• Which shareholdings and links make persons related must be checked in the current text of Article 30. We do not repeat the old "20% or more" rule without verification.

Common mistakes

• Forgetting to file the regime statement and staying on the general system with VAT.
• Choosing micro-entrepreneurship for an activity excluded from it (the list changed from 2025; see the tax regimes article).
• Not preparing a notarized translation of the passport.