The advancement of modern technologies and the digital sphere has created new business opportunities, including blogging. Bloggers, as representatives of creative businesses, often face legal and tax complexities that are crucial for ensuring the legality and financial stability of their activities.

Bloggers who provide advertising or other services, regardless of the source of their income—whether monetary, in the form of products, or services—are obligated to fulfill their tax obligations as required by the Tax Code of the Republic of Armenia.

Bloggers are considered to be engaged in entrepreneurial activities if they earn income from their operations. Therefore, they must register as taxpayers, which includes registering as an individual entrepreneur (IE) or a legal entity and being responsible for calculating and reporting taxes on their earned income.

The taxation process for bloggers' income depends on the type of services provided, advertising agreements, and the terms of collaboration. Any compensation received by bloggers (whether in the form of money, products, or services) is subject to taxation, and bloggers must declare their income.

Depending on the scope and nature of a blogger’s activities, different tax regimes may apply. The turnover tax applies to small and medium-sized businesses, while VAT is mandatory if a blogger's turnover exceeds the threshold set by Armenian law. Bloggers operating as individual entrepreneurs are taxed through income tax.

The Tax Code of the Republic of Armenia clearly defines that advertising activities, being a part of entrepreneurial activities, are subject to taxation. Bloggers advertising products or services are required to accurately calculate and pay the corresponding taxes. This includes all forms of compensation received, whether in goods, money, or services.

Improper income reporting or tax evasion can lead to fines and administrative liability. Bloggers who mistakenly fail to declare their income or miscalculate their taxes may face fines and payment obligations for unpaid taxes.

"ELL Partnership" Law Firm  provides bloggers with tax advisory and reporting services. We assist with the proper organization of tax accounting processes, the registration of legal entities and individual entrepreneurs, and the registration of changes or dissolutions with the state registry.

By collaborating with us, you can avoid complications and ensure your business activities comply with the legal requirements of the Republic of Armenia.