A new mechanism for tax incentives for the import of electric vehicles is under development in Armenia. According to electric car expert Ruben Agadjanian, the project assumes that a citizen will be able to apply to the Ministry of Economy and receive a quota of up to 15 million drams for importing one electric car for personal use. At the end of the year, VAT will be refunded, but the benefit can only be used once. The assumption is that the mechanism will apply to both new and used electric vehicles, and the country of manufacture will not matter - car buyers from China, the USA and other countries will be able to take advantage of the benefit. The development of a new procedure is also related to the upcoming cancellation of existing exemptions: starting January 1, 2027, the import and sale of electric vehicles will no longer be exempt from VAT in Armenia.