From now on, according to the tax legislation amendments, only companies (legal entities), private entrepreneurs and notariescan be considered as a VAT taxpayers,because natural persons (individuals) who are not individual entrepreneurs are no longer considered as a VAT taxpayers, but if they import goods to Armenia (including from the EEU member States) which are consider to be imported for entrepreneurial activity in accordance with the RA Law on "Customs Regulation", then they will be considered as a VAT taxpayer.