Obligations / Armenia

What a company files in Armenia [AM]

Every entry below is the rule as Armenia publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Fixed by statute

Armenia fixes the reporting year by statute. Article 22 of the Law of the Republic of Armenia on Accounting (HO-515-N of 26 December 2002) provides: «Հաշվետու տարին տվյալ տարվա հունվարի 1-ից մինչև դեկտեմբերի 31-ը ներառյալ ընկած ժամանակաշրջանն է» — the reporting year is the period from 1 January to 31 December of the given year, inclusive; for a newly established organisation the first reporting year runs from registration to 31 December of that year. Nothing in this record is computed from the period end: every deadline below is either a flat calendar date or a count of days from the end of a tax period, so the reporting year is recorded for context rather than used as an anchor. One caveat belongs here: the TAX year under the Tax Code of Armenia was not read for this record, because the text of the Code could not be read past its opening articles. The statement above is the accounting reporting year and not a statement about the period used for profit tax or VAT.

ՀՀ օրենքը հաշվապահական հաշվառման մասին (Law of the RA on Accounting), ՀՕ-515-Ն, adopted 26.12.2002, latest amendment shown on the page 04.12.2019 (ՀՕ-282-Ն), published in ARLIS, the official legal information system of the Republic of Armenia. Article 22: «Հաշվետու ժամանակաշրջան է համարվում հաշվետու տարին կամ միջանկյալ հաշվետու ժամանակաշրջանը… Հաշվետու տարին տվյալ տարվա հունվարի 1-ից մինչև դեկտեմբերի 31-ը ներառյալ ընկած ժամանակաշրջանն է». The Tax Code of the RA (arlis.am/hy/acts/205620) was not read for this entry and is not relied on here for the tax period. · checked 2026-10-02

Annual confirmation or update of the declaration of real beneficiaries

Fixed date
Filed to
The State Register Agency of Legal Entities of the Ministry of Justice of the Republic of Armenia, which keeps the register of real beneficiaries; the declaration is filed electronically through the Agency's register.
Who it applies to
Every entity in the jurisdiction
The duty reaches every legal entity: the state services portal of the Republic of Armenia states «Բոլոր իրավաբանական անձանց համար իրական շահառուների հայտարարագրումը պարտադիր» — declaring real beneficiaries is mandatory for all legal entities. The regime was phased in rather than switched on at once: by the amending law it applied from 1 September 2021 to public utility and audiovisual media companies, from 1 January 2022 to other entities, and only from 1 January 2023 to limited liability companies whose participants are all natural persons and to non-commercial organisations. An entity already registered at its own start date had two months to file its first declaration. The annual step recorded here is the one that recurs: by 20 February the entity either confirms that the data already filed is accurate or files updated information.
Deadline
20 February, every year. A calendar date fixed by statute, independent of the financial year.
If missed
No amount is asserted for this annual step. The provisions inserted by the amending law make a failure in this area a ground for administrative liability and, for repeated or gross breaches, for an application to court to wind the entity up, but the sums themselves sit in the Code of the Republic of Armenia on Administrative Offences, which was not read for this record. The one figure published by the state services portal is scoped to a different step: for failure to file within 40 days of state registration the portal describes a warning followed by a fine of up to 100,000 drams. That sum is therefore reported in words here and not placed in the numeric field of this item, where it would be read as the price of missing 20 February.
State fee
AMD 0 — AMD 10,000
Two published figures, and which applies depends on what the annual submission contains. The state services portal states that the first declaration is free and that «Փոփոխության հիմքով ներկայացվող հայտարարագրի դեպքում պետական տուրքը 10,000 դրամ է» — for a declaration filed on the ground of a change the state duty is 10,000 drams. A mere confirmation that the data already filed is accurate carries no duty on that wording; an annual submission that reports changed data is a change-based declaration and would fall on the 10,000 figure. The portal does not spell out that last step explicitly, so the range is recorded with both ends rather than resolved to one.
Proof of filing
The declaration of real beneficiaries as registered by the State Register Agency of Legal Entities, with the Agency's registration of the submission, and the receipt for the state duty where a change-based declaration was filed; the register's own entry on the entity is the public trace of the step.
Primary source: ՀՀ օրենքը «Իրավաբանական անձանց պետական գրանցման, իրավաբանական անձանց առանձնացված ստորաբաժանումների, հիմնարկների և անհատ ձեռնարկատերերի պետական հաշվառման մասին» օրենքում փոփոխություններ և լրացումներ կատարելու մասին — published in ARLIS, the official legal system of the RA. It inserts Articles 60.1-60.5 into the Law on State Registration: Article 60.3 — the declaration is submitted to the register within 40 days of registration or of changes, and every year by 20 February the entity confirms the accuracy of the data previously submitted or submits updated data; Article 60.5 — supervision by the register, administrative liability and court action for liquidation in case of repeated or gross violations; commencement dates: 01.09.2021, 01.01.2022, 01.01.2023. Cross-check: the RA state services portal hartak.am, service «Ներկայացնել իրական շահառուների վերաբերյալ հայտարարագիր» (provider: State Register Agency of Legal Entities of the Ministry of Justice of the RA), https://hartak.am/services/4cd526bb-7382-4b37-9b64-581954f6b888/online/ — mandatory for all legal entities, 40 days, annually by 20 February, the first declaration is free of charge, a declaration filed on the basis of a change carries a state duty of 10 000 drams, failure to file within the 40-day period leads to a warning and a fine of up to 100 000 drams. The fine amounts in the RA Code of Administrative Offences were not read.
checked 2026-10-02 · Rechecked every 12 months

Declaration of real beneficiaries on registration and within 40 days of any change

Formula, not a date
Filed to
The State Register Agency of Legal Entities of the Ministry of Justice of the Republic of Armenia, electronically through the register of real beneficiaries.
Who it applies to
Every entity in the jurisdiction
Every legal entity, on the same phased basis as the annual step. Two distinct triggers sit in the same 40-day rule and both recur over the life of a company: the entity files within 40 days of its state registration, and it files again within 40 days of a change in the data on its real beneficiaries. A third, shorter count belongs to the beneficiary rather than the company: a person acquiring or changing the status of real beneficiary must notify the entity within twenty days, which is what makes the company's own 40 days workable.
Deadline
Counted from an event, not from the calendar.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
For this step the state services portal of the Republic of Armenia does publish a figure, and it is scoped to exactly this count: for failure to file within 40 days of state registration, administrative liability in the form of a warning followed by a fine of up to 100,000 drams. The figure is an upper limit and not a flat sum, and the article of the Code of the Republic of Armenia on Administrative Offences that sets it was not read for this record, so the ceiling goes into the cap field and the flat field is left empty.
State fee
AMD 0 — AMD 10,000
The two triggers carry different duties on the portal's own wording: the first declaration, the one filed after state registration, is free, while «Փոփոխության հիմքով ներկայացվող հայտարարագրի դեպքում պետական տուրքը 10,000 դրամ է» — a declaration filed on the ground of a change costs 10,000 drams in state duty. Both ends are therefore real published figures and neither is an estimate.
Proof of filing
The filed declaration of real beneficiaries with the State Register Agency's registration of it, dated inside the 40-day window counted from the registration or from the change; the beneficiary's own notice to the entity, kept with the entity's records, shows when the 40 days began to run.
Primary source: State services portal of the Republic of Armenia hartak.am (Ծառայությունների միասնական հարթակ), service «Ներկայացնել իրական շահառուների վերաբերյալ հայտարարագիր», provider — ՀՀ արդարադատության նախարարության իրավաբանական անձանց պետական ռեգիստրի գործակալություն (State Register Agency of Legal Entities of the Ministry of Justice of the RA): mandatory for all legal entities, first declaration within 40 days after state registration, annual confirmation by 20 February, the first declaration is free of charge, «Փոփոխության հիմքով ներկայացվող հայտարարագրի դեպքում պետական տուրքը 10,000 դրամ է», failure to file within the 40-day period leads to a warning and a fine of up to 100 000 drams. Legal basis: Article 60.3 of the Law on State Registration as amended by arlis.am/hy/acts/153756 — 40 days from registration or from changes; Article 60.2 — notification by the owner of the legal entity within twenty days.
checked 2026-10-02 · Rechecked every 12 months

Annual identification of the entity's own real beneficiaries and five-year retention of the records

Formula, not a date
Filed to
Nothing is filed: this is an internal duty owed by the entity itself, and its product is the documentation the entity keeps and can produce to the State Register Agency of Legal Entities when the register exercises the verification powers the law gives it.
Who it applies to
Every entity in the jurisdiction
Every legal entity within the regime, on the same phased basis. The duty is the one that feeds the register rather than the one the register sees: the entity must carry out due diligence on its own real beneficiaries at least once a year and keep the resulting documentation for five years. It runs alongside two counts that belong to other actors — twenty days for a beneficiary to notify the entity of acquiring or changing that status, and the entity's own 40 days to carry a change through to the register.
Deadline
The law sets a frequency and not a date: the identification must be carried out «at least» once a year, so the entity itself fixes when in the year it happens. No calendar day can be derived here, and none is shown. In practice an entity that wants one date rather than two will place the exercise shortly before 20 February, so that its result is what the annual confirmation to the register reports, but that is the entity's own arrangement and not a published deadline.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No amount is asserted. The inserted provisions place the supervision of this area with the register and make a breach a ground for administrative liability, with an application to court to wind the entity up reserved for repeated or gross breaches; the sums are in the Code of the Republic of Armenia on Administrative Offences, which was not read for this record, and the only figure the state portal publishes is tied to the 40-day filing and not to this internal duty.
Proof of filing
The entity's own file on the identification of its real beneficiaries, dated within the year and retained for five years, together with the notices received from beneficiaries; this file is what the register asks for when it verifies a declaration.
Primary source: ՀՀ օրենքը «Իրավաբանական անձանց պետական գրանցման … մասին» օրենքում փոփոխություններ և լրացումներ կատարելու մասին, ARLIS — the official legal system of the RA. Article 60.2 as amended by this law: a legal entity must identify its beneficial owners at least once a year and keep the documents for five years; a beneficial owner must notify the legal entity within twenty days of acquiring or changing that status. Article 60.5 — supervision by the register and administrative liability; the amounts in the RA Code of Administrative Offences were not read.
checked 2026-10-02 · Rechecked every 24 months
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