Am Company Formation

---
name: am-company-formation
description: "Use for ordinary Armenian limited liability company formation in 2026, founder and foreign-document requirements, charter capital, contributions, registration periods and first compliance steps. Covers natural and legal founders, a sole founder, paper and information-system routes, tax-regime statements and beneficial-owner filing dates. Trigger on Armenia LLC, company registration, share capital, founder documents, beneficial ownership or incorporation timing. Distinguishes a statutory processing period from an accepted application and company registration from permission for a regulated activity. Checked against the law; state duties, complete electronic identification, AML classification, accounts and sector-specific implementation remain to be confirmed. No named Armenian professional has attested this Guide."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/am-company-formation"
  jurisdiction: "AM"
  tax_year: "2026"
  last_updated: "2026-10-28"
---

# Armenia LLC formation and first compliance steps v0.2

## When this guide applies

This guide covers an ordinary Armenian limited liability company (LLC) formed under the general company and registration laws. Banks, insurers, investment businesses, crypto-asset service providers and other regulated activities have separate rules. A registration certificate does not establish that a regulated activity, work permit, residence status, tax regime, bank account or licence is available. Check the activity and founders before choosing the route. [Registration Law, Article 1](https://www.arlis.am/hy/acts/218933); [LLC Law, Article 1](https://www.arlis.am/hy/acts/207710/latest)

## Form and founder route

An LLC is a commercial legal person with separate property. It may be established by one or more natural or legal persons. An LLC may generally have no more than 49 participants; if the number rises above 49, the company must reorganise within one year or face the statutory consequences. Special-sector companies need separate review. [LLC Law, Articles 3, 8 and 11](https://www.arlis.am/hy/acts/207710/latest)

The registration application includes the founding decision or meeting minutes, charter, proof of state-duty payment, and identifying details and email for the executive head. A sole founder supplies a written sole-founder decision. A foreign individual founder supplies a certified copy of a passport or equivalent identity document with Armenian translation. A foreign-company founder supplies a certified and Armenian-translated register extract or equivalent proof of legal status and its founding documents. Special laws can require more. [Registration Law, Article 34](https://www.arlis.am/hy/acts/218933)

Applications may be submitted in person on paper or through the information system. The ordinary statutory decision period is no later than one working day after complete documents are submitted. It is two working days if any founder is a legal person. A commercial applicant can request a longer period up to 30 calendar days. Immediate registration is available only through the specific identification and filing routes in Article 17(9)–(10); it is not a general promise of same-day registration. The Register assigns the registration and tax numbers and the social-payment account number when it records the new legal person. [Registration Law, Articles 17 and 35](https://www.arlis.am/hy/acts/218933)

The law requires evidence of state-duty payment, but this guide does not state a fee amount or exemption. Check the current state-duty rule and the chosen filing route before budgeting. Registration documents do not guarantee a bank will open an account. [Registration Law, Articles 3 and 34](https://www.arlis.am/hy/acts/218933); [LLC Law, Article 3](https://www.arlis.am/hy/acts/207710/latest)

## Capital, charter and management

The LLC Law sets no general minimum charter capital; another law can set a sector-specific minimum. The charter states the company name, registered office, capital and share details, and founder information. Non-cash contributions are permitted. Participant approval of their value is unanimous; an independent appraiser is required where a contribution's nominal value exceeds the statutory 500-fold threshold. Contributions must be paid by the founders' agreement deadline, no later than one year after state registration. Check the current statutory salary basis before applying the valuation threshold; this guide does not convert it into an AMD amount. [LLC Law, Articles 10 and 28–30](https://www.arlis.am/hy/acts/207710/latest)

The LLC is created when the state registration is made. Its registered office is tied to the location of its permanently operating executive body under the LLC Law. The law provides for an executive body; it does not support a blanket claim here that every foreign-owned LLC can operate without a resident director or local work authorisation. Resolve the actual director, immigration and regulated-sector facts separately. [LLC Law, Articles 3, 8 and 10](https://www.arlis.am/hy/acts/207710/latest)

## Tax registration and first filings

Company registration is not the end of tax setup. A newly registered company that seeks turnover-tax status generally must submit its statement by the 20th day following registration; the micro-business statement has its own 20-day deadline and activity/eligibility conditions. Eligibility is not automatic. See [Armenia tax planning](armenia-tax-optimization.md) before selecting a regime. [Tax Code, Articles 254 and 267](https://www.arlis.am/hy/acts/215611/latest)

An Armenian-registered legal person must identify and keep reliable information about its actual beneficial owners. The initial declaration is due within 40 days after registration. Changes must be declared promptly and no later than 40 days after the company learns of them. By 20 February each year, the company must confirm that the latest declaration remains current as at 31 December or submit updated data. Beneficial-owner identification follows the Anti-Money Laundering Law; the registration law does not itself define a universal ownership-percentage test. [Registration Law, Articles 60.1–60.3](https://www.arlis.am/hy/acts/218933)

The annual results meeting must be held at least once a year and within two to six months after the financial year ends. The general meeting approves the annual report and balance sheet and decides on profit distribution within the statutory limits. This is a shareholder-meeting deadline, not a substitute for tax filings or any separate accounts-preparation requirement. [LLC Law, Articles 36–37](https://www.arlis.am/hy/acts/207710/latest)

## Items to confirm for a real formation

Confirm the actual activity and licences; founder identity and document certification; registered office and director; state-duty amount; accepted online identification route; applicable tax-regime filing; beneficial-owner analysis under AML rules; accounting and financial-statement rules; and immigration or employment permissions. This guide does not confirm a filing acceptance, fee, bank account, permit or professional sign-off.

## Sources

| Official source and retained original read scope | URL | Read on |
|---|---|---|
| Current Law on State Registration, Articles 17, 34, 35 and 60.1–60.3 | https://www.arlis.am/hy/acts/218933 | 2026-10-24 |
| Current Law on Limited Liability Companies | https://www.arlis.am/hy/acts/207710/latest | 2026-10-24 |
| Current Armenian Tax Code, Articles 254 and 267 | https://www.arlis.am/hy/acts/215611/latest | 2026-10-24 |

The read dates above are retained from the preserved draft and its initial source review; this structural correction does not claim a fresh full-law read.

**Not yet confirmed:** Complete state-duty, electronic-identity, AML, accounts and regulated-sector implementation; actual filing acceptance and named professional attestation.

> Contributed by Michael Cutajar.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `am-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/am-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.