Digital services
VAT Standard rate
20%
Threshold
The Armenian VAT registration threshold is AMD 115million (approx €200,000).
20%
The Armenian VAT registration threshold is AMD 115million (approx €200,000).
Electronic service – rendering services by means of information or telecommunication network (telecommunication), including on the Internet which rendering is impossible without the use of information technologies.
The list of electronic services establishes the Government, is published on the official website of the tax authority.
In case of receipt of electronic service by the physical person who is not the individual entrepreneur or the notary – this state if satisfies any of the following conditions:
Non-residents do not have to appoint local Fiscal Representatives to VAT register in Armenia.
Non-resident organizations will enter the corresponding electronic system from the official website of the State Revenue Committee of the Republic Of Armenia, through which they will register with the tax authority, submit calculations and pay VAT according to a simplified procedure, and not according to the current VAT form, saving time and money. The system will be in two languages: English and Russian.
A non-resident organization that does not have a permanent representative office in Armenia must submit a VAT calculation to the tax authority by the 20th of the month following the reporting quarter through the portal.
The tax base is equal to the payments received in the relevant quarter, which are converted into Armenian currency at the exchange rate published by the Central Bank of Armenia on the last day of the quarter. VAT due must be paid by the 20th of the month following the quarterly reporting period.