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Armenia VAT guidelines

FACTSHEET
Country codeAM
Tax nameValue Added Tax (VAT) — Ավելացված արժեքի հարկ (ԱԱՀ)
Tax AuthorityState Revenue Committee of the Republic of Armenia (SRC)

Overview​

Armenia levies Value Added Tax (VAT) — Armenian: Ավելացված արժեքի հարկ (ԱԱՀ) — as a single national tax with no state, provincial or municipal layer, under Section 4 (Articles 58–81) of the Tax Code of the Republic of Armenia, consolidated by Law No. ՀՕ-165-Ն and administered by the State Revenue Committee (SRC). [1] [2]

VAT is a state tax charged on the tax base of transactions and operations considered taxable objects under Article 60 of the Code — supplies of goods and services in Armenia and imports — and is collected by VAT payers acting on the state's behalf. [1] The standard rate is 20% (see Rates below), the reporting currency is the Armenian dram (AMD), and the tax year is the calendar year, with VAT itself reported and paid on a monthly cycle for most VAT payers (see Filing and payment). [1]

Armenia's Tax Code went through several 2026 amendments relevant to VAT: Law No. ՀՕ-83-Ն restructures the existing EAEU e-commerce marketplace VAT liability from 1 January 2027; Law No. ՀՕ-200-Ն introduces a margin-based VAT taxable base for gold and jewellery from 1 July 2026; and Law No. ՀՕ-234-Ն opens a one-off VAT registration cure window and changes the foreign-currency conversion rule, both from 1 July 2026. Law No. ՀՕ-309-Ն sets statutory settlement-document issuance deadlines from 1 September 2026 and expands mandatory electronic cash-register use from 1 January 2027. See Recent changes below, each with its official citation. For this week's roundup of tax changes across jurisdictions, see Last Week in Taxes.

Armenia is a member of the Eurasian Economic Union (EAEU), which affects the VAT treatment of imports from and exports to Russia, Belarus, Kazakhstan and Kyrgyzstan differently from trade with non-EAEU states — see Cross-border rules below. [1]

Registration​

Who should register. Under Article 59 of the Tax Code, an organisation, individual entrepreneur or notary is a mandatory VAT payer where its sales turnover across all activities exceeds the VAT threshold in the current or preceding tax year, calculated as prescribed by Article 254 of the Code, and must notify the tax authority within 20 days (inclusive) of exceeding it. A taxpayer may also elect to be treated as a VAT payer from an earlier date by submitting a statement to the tax authority (Article 59(1)(4), and Article 59(2)(3) for non-governmental and agricultural-producer organisations) — the Code's mechanism for what other jurisdictions call voluntary registration. [1]

Threshold. AMD 115,000,000 of sales turnover across all activities, measured over the tax year (calendar year) as prescribed by Article 254 — not a rolling 12-month window. Once the threshold is exceeded mid-year, VAT is calculated and paid only on the turnover in excess of it for that year. [1]

Non-resident threshold. Nil in two specific cases, both requiring registration with the SRC regardless of turnover:

  • a non-resident organisation with no permanent establishment in Armenia that supplies electronic services to an Armenian natural person who is not an individual entrepreneur or a notary (Article 288(9.1)); [1]
  • an organisation or individual entrepreneur of another EAEU member state that operates an e-commerce platform and supplies goods through it to such a consumer (Article 288(9.2)) — this liability already applies today, inserted by Law No. ՀՕ-595-Ն of 23 December 2022. From 1 January 2027, Law No. ՀՕ-83-Ն restructures it: it repeals Article 59(7), replaces the marketplace wording in Article 70(2)(5) with a new Article 70(3) — under which the platform operator is also liable for goods that third-party EAEU sellers without an Armenian permanent establishment supply through its platform, and an EAEU seller operating its own platform is liable directly — and drops the word "non-resident" from Article 288(9.2). [3]

Outside these two cases, a non-resident's Armenian VAT liability on B2B supplies is instead collected through the domestic reverse charge described in Cross-border rules below.

Tax registration number. Armenia issues a single 8-digit Taxpayer Identification Number (TIN) to organisations, individual entrepreneurs, notaries and other taxpayers, used across every tax head including VAT — there is no separate "VAT number" format. See Lookuptax's dedicated Armenia TIN guide for the full format, check-digit and registration walkthrough, and the Armenia TIN validator to check a counterparty's TIN.

How to register. An organisation or individual entrepreneur obtains its TIN through the Agency for State Register (part of the Ministry of Justice, e-register.am) at the point of state or record-registration; notaries, natural persons who are not individual entrepreneurs, diplomatic missions and non-resident permanent establishments apply to the tax authority directly, under a procedure the Government prescribes. Non-resident electronic-service and EAEU-marketplace suppliers register with the tax authority under a separate Government-prescribed procedure referenced at Article 288(9.1)–(9.2) of the Code. [1]

Deregistration. VAT-payer status is not something a taxpayer resigns from mid-year: once registered — whether by exceeding the threshold or by election — status runs to the end of the tax year, and a move to the turnover-tax or micro-entrepreneurship regime instead is chosen under the Code's provisions for those regimes as of 1 January of the following year. (Article 59(1)(5) is a registration ground, not a deregistration mechanism: it makes a taxpayer a VAT payer from the moment it stops being a turnover taxpayer.) A related, time-boxed measure is the VAT registration cure window: under Article 33(5) of Law No. ՀՕ-234-Ն, a taxpayer that should have registered for VAT at any point from 1 January 2022 onward but did not may apply to the tax authority by 21 December 2026 and file the registration declaration by 31 December 2026, with previously assessed VAT (including under judicial appeal) recalculated once registered. See Recent changes. [4]

Group registration. Not available. The Tax Code's VAT chapters (Articles 58–81) register and assess each organisation, individual entrepreneur, notary and permanent establishment individually; no consolidated or VAT-group registration mechanism appears in the Code. [1]

Rates​

RateApplies to
20% (standard)The tax base of transactions and operations considered VAT-taxable objects under Article 60, except for the exempt and zero-rated transactions below. [1]
0% (zero-rated)Goods exported under the "Export" customs procedure (except ferrous/non-ferrous scrap metal); goods with EAEU-product status exported to an EAEU member state on production of the prescribed document; international transport of cargo, mail or passengers; aircraft servicing on international routes; duty-free retail to international passengers; supplies to accredited diplomatic missions (reciprocity-conditional); and related ancillary services — the full list is Article 65(2)(1)–(13). Input VAT on zero-rated supplies remains deductible. [1]
ExemptA closed list at Article 64(2)(1)–(59) (plus points 58.1 and 58.2), around 61 items: education, medical aid and healthcare services, humanitarian aid and charity programmes, religious and funeral services, financial and insurance services, tour-operator services for foreign tourists, alienation of precious metals and certain precious/semi-precious stones (except finished jewellery), gambling and games of chance, newspapers and magazines, free-economic-zone supplies, and other listed items. No input tax deduction on exempt supplies (see Exemptions below). [1]
16.67% (imputed) (not a rate election)Where a VAT payer has not charged VAT separately on a settlement document for a taxable transaction, or has not issued one at all, or has issued only a cash-register receipt, the VAT amount is instead derived from the VAT-inclusive price at an estimated 16.67% interest rate — the mathematical equivalent of grossing 20% VAT out of a tax-inclusive amount (20/120). This is a calculation mechanism for non-compliant documentation, not an elective reduced rate. [1]

Armenia has no general reduced or super-reduced VAT rate for domestic supplies — the standard 20% rate and the zero/exempt lists above are the whole rate structure. [1]

Gold and jewellery margin scheme (from 1 July 2026). Law No. ՀՕ-200-Ն adds a new part 22 to Article 62, replacing the ordinary VAT base with a margin-based base for the sale of items made of gold, including gold and precious stones: manufacturers are taxed on the positive difference between the Article 61 amount (or 80% of real value for below-market/gratuitous transfers) and the documented acquisition cost of the gold and stones used (floored at 10% of the Article 61 amount); resellers are taxed on the positive margin between sale price and documented VAT-inclusive acquisition cost. A new Article 72(1)(13) denies input VAT deduction for gold traders (persons buying and selling gold items) on purchase invoices and import declarations, except for zero-rated supplies. This changes the tax base, not the 20% rate itself. See event record. [5]

Cross-border rules​

Imports. VAT on goods imported from non-EAEU states under the customs procedure "Release for domestic consumption" is paid to the customs authority before the goods are released, calculated on the customs value plus duty (unless the EAEU's own deferred-payment provisions apply to an authorised economic operator). VAT on goods with EAEU-product status imported from another EAEU member state is instead self-assessed and paid to the tax authority by the 20th day of the month following import — the border-crossing date fixes the FX conversion date for this specific case, unlike the general FX rule described in Invoice requirements below. [1]

Exports. Goods exported from Armenia under the "Export" customs procedure, and EAEU-bound exports evidenced by the prescribed document, are zero-rated (Article 65(2)(1)–(2)), along with directly related ancillary services. [1]

Reverse charge on imported services (B2B). Where a non-resident organisation with no permanent establishment in Armenia supplies VAT-taxable goods, works or services in Armenia, the Armenian VAT payer on the other side of the contract — not the non-resident — calculates and pays the VAT, acting as a tax agent (Article 70(2)). The Armenian VAT threshold does not shield this obligation: it applies irrespective of the domestic VAT threshold. [1]

Foreign companies selling in — B2B vs B2C.

  • B2B (to an Armenian VAT payer): the domestic reverse charge above applies — the Armenian counterparty self-assesses and pays the VAT as tax agent; the non-resident supplier does not need an Armenian VAT registration for this transaction. [1]
  • B2C (to an Armenian natural person who is not an entrepreneur or notary): the non-resident must register directly with the Armenian tax authority and self-account for VAT — for electronic services under Article 288(9.1), and for goods sold via an EAEU marketplace platform under Article 288(9.2) (restructured by Law No. ՀՕ-83-Ն from 1 January 2027, see Non-resident threshold above). Electronic-service suppliers (288(9.1)) file quarterly (Article 69(2)) and pay by the 20th of the month following the quarter. EAEU marketplace operators (288(9.2)) file quarterly only through 31 December 2026; from 1 January 2027 they instead report and pay monthly, by the 20th of the following month (new Articles 75(3.1) and 78(3.1)). [1] [3]

Digital products and services. Armenia taxes electronic services (services supplied over an information/telecommunications network, including the internet, that cannot be provided without information technology — the Government publishes the specific list) under a dedicated place-of-supply rule: the service is deemed supplied in Armenia where the recipient is an Armenian-resident organisation, individual entrepreneur or notary, an Armenian permanent establishment, or — for a consumer who is a natural person — where any one of four indicators points to Armenia: residence, the location of the bank or e-money operator used for payment, the network (IP) address, or the phone country code (Article 39(2.1)(4)); where the indicators point to different states, a majority test acts only as a tie-breaker. No turnover threshold applies to the non-resident supplier in the B2C case (see above). [1]

Marketplace / platform deemed-supplier liability. An e-commerce platform operator — an organisation or individual entrepreneur of another EAEU member state — is already the deemed supplier liable for Armenian VAT on goods it supplies through its own platform to an Armenian natural-person consumer (Article 288(9.2), inserted by Law No. ՀՕ-595-Ն of 23 December 2022, together with Article 70(2)(5)). From 1 January 2027, Law No. ՀՕ-83-Ն restructures this: it repeals Article 59(7), replaces the marketplace wording in Article 70(2)(5) with a new Article 70(3) — under which the operator is also liable for goods that third-party EAEU sellers without an Armenian permanent establishment supply through its platform (70(3)(1)), while an EAEU seller operating its own platform is liable directly (70(3)(2)) — drops the "non-resident" qualifier from Article 288(9.2), and adds zero-rating for the platform's EAEU-bound exports (new Article 65(2)(14)). This remains narrower than a general marketplace rule: it currently reaches only EAEU-based platform operators selling goods, not non-EAEU platforms or services generally. See event record. [3]

Place of supply. Goods: Article 37 (broadly, where the goods are located at the time of supply, or the delivery point). Services and works generally: Article 39, with tests based on the location of immovable property, where the work/service is physically performed, or the recipient's residence/establishment, depending on the type of service. Electronic services specifically: the separate Article 39(2.1) rule described above, which does not use the general-services tests. [1]

Invoice requirements​

Armenia calls its family of invoicing documents "settlement documents" (Article 55): tax invoice, adjusting tax invoice, tax bill, adjusting tax bill, act of delivery/acceptance of a leased object, cash register receipt, VAT-refund tax invoice, and consignment note. [1]

Mandatory content​

Required fieldNotes
Series and numberEvery tax invoice / adjusting tax invoice. [1]
Issue date, and date of supply / completion of work or service (including by contractual stages)Article 55(4)(2)–(3).
VAT rate and amount, in a separate column/lineArticle 55(4)(4).
Excise tax amount, separate column/line, where the goods are excisableArticle 55(4)(5).
Nomenclature/description and quantity of goods, or type and volume of work/serviceArticle 55(4)(7).
Unit price, total value, and any trade discount or tariffArticle 55(4)(8).
Supplier data: TIN (and VAT-payer TIN where applicable), full name, address of location and place of business, or for a natural person: name, address, passport/ID numberArticle 55(4)(9).
Recipient data: TIN (and VAT-payer TIN where applicable), full name, address, or for a natural person: name, address, passport/ID numberArticle 55(4)(10).
CN FEA (HS) code at 10-digit level, plus quantitative unitOnly for goods subject to EAEU traceability under the 29 May 2019 EAEU traceability agreement. Article 55(4)(11).
[1]

Issuance deadline and numbering​

Since 1 September 2026 (Law No. ՀՕ-309-Ն, rewriting Article 56(4)), settlement documents are issued before the supply of goods, and at the moment work or service is completed (including by contractual stage) — except cash-register receipts and public/utility-service billing, which follow their own rules (Article 56(4), (8)). The consignment note must be issued before the goods are moved (Article 55(2)(7); reinforced by the new Article 56(4.1), effective the same date, which made this a standalone statutory deadline rather than an incidental documentation rule). See event record. [1] [6]

Credit and debit notes​

Corrections use the adjusting tax invoice or adjusting tax bill, issued with respect to the transaction being adjusted (Article 55(2)(2), Article 56(13)); the originally-issued settlement document must also be declared invalid where the underlying transaction is declared invalid (Article 56(11)). A settlement document may be cancelled on the issuer's initiative in defined cases, e.g. wrongly identified recipient or a data error capable of legal/financial consequences (Article 56(10)). [1]

Currency and language​

Settlement documents are denominated in Armenian dram (AMD). Where a transaction is denominated in a foreign currency, the taxable base is converted using the Central Bank of Armenia's average exchange rate under Article 16(2) — and from 1 July 2026, that rate is generally the one published on the previous business day, not the same day up to 16:00, following the rewrite of Article 16 made by Law No. ՀՕ-234-Ն (which separately amends Article 16.1(2), the cryptoasset valuation rule). The only case that keeps a same-day rate is a foreign-currency exchange transaction itself (Article 16(1)(5), 16(2)(2)); goods crossing the Armenian border to or from an EAEU state fix the border-crossing date, but still use the rate published on the previous business day. See event record. [4]

Simplified invoices​

The Tax Code names a tax bill and adjusting tax bill alongside the (unabbreviated) tax invoice as separate settlement-document types (Article 55(2)(3)–(4)). Under Article 55(5), a tax bill must contain all of the Article 55(4) mandatory fields except the VAT rate and amount field (55(4)(4)) — it is the reduced-field settlement document used where VAT is not separately shown. [1]

Retention​

Documents needed to calculate the tax base and complete tax calculation reports, and documents substantiating income received, expenses incurred, and taxes paid or withheld, must be retained for not less than five years from the reporting period they relate to. [1]

Technical format​

Settlement documents are issued in electronic form by default (Article 56(3)), through the tax authority's own settlement-document system, except cash-register receipts and documents containing legally secret or limited-use information, or cases the Government separately permits on paper. This guide found no mandated cross-border e-invoice schema (no UBL/Peppol-style standard) — Armenia's electronic-document regime is a domestic SRC system rather than a network standard. See E-invoicing status below. [1]

What a compliant invoice looks like​

This guide did not locate an SRC-published annotated specimen tax invoice (equivalent to Kenya's KRA sample or Bavaria's Anlage 1/2). Rather than draw an illustrative facsimile of a form the authority has not published in this form, this section is left as an explicit gap: the Mandatory content table above is the authoritative field list, sourced directly from Article 55(4) of the Tax Code.

E-invoicing status​

Armenia does not operate a Peppol-style continuous transaction control (clearance) network. Instead, two distinct, overlapping obligations apply:

  • Settlement documents (B2B-oriented). Mandatory since the consolidated Tax Code took effect (2018, as amended): tax invoices, adjusting tax invoices, tax bills and consignment notes must be issued in electronic form by default (Article 56(3)), through the tax authority's system, subject to the narrow paper exceptions above. [1]
  • Electronic cash-register machines (e-CRM, retail/POS-oriented). Already mandatory for order placement and passenger transport by ride-hailing platform operators and for passenger taxi transport. Law No. ՀՕ-309-Ն expands this from 1 January 2027 to organisations, individual entrepreneurs and notaries generally making sales, performing works or supplying services — the Government is to define the specific sectors, cases and deadlines by a decision expected in the last ten days of December 2026 (per Prime Minister's Decision N 901-Ա of 9 September 2026, which lists the implementing timetable). A new Article 416(1.1) fine of AMD 500,000 applies to a mandatory-use case carried out without the required e-CRM receipt. See event record. [6] [7]

Scope, by channel:

  • B2B: covered via the electronic settlement-document requirement above, not the e-CRM regime.
  • B2C / retail (POS): covered by the e-CRM regime, currently expanding sector-by-sector; watch for the Government's December 2026 implementing decision.
  • B2G: this guide found no distinct Armenian B2G e-invoicing mandate beyond the general settlement-document rules above.

Filing and payment​

Filing frequency. Monthly is the default VAT reporting period (Article 69(1)). A non-resident electronic-service supplier registered under Article 288(9.1) reports quarterly (Article 69(2)); an EAEU-marketplace platform operator registered under Article 288(9.2) also reports quarterly, but only through 31 December 2026 — from 1 January 2027 it reports monthly instead (new Article 75(3.1)). [1]

Return due date. The unified VAT and excise tax calculation report is due to the tax authority by the 20th day (inclusive) of the month following the reporting period (Article 75); the same monthly-from-2027 timing applies to EAEU-marketplace operators (new Article 75(3.1)). [1]

Payment due date and method. VAT is paid to the State Budget by the same 20th-day deadline as the return, in amounts remitted to the tax authority (Article 78(1)–(3), and new Article 78(3.1) for EAEU-marketplace operators from 1 January 2027). Import VAT is the exception: for non-EAEU imports it is paid to customs before release for domestic consumption (Article 78(5)), while EAEU-origin import VAT follows the general 20th-of-the-following-month rule paid to the tax authority (Article 78(6)). [1]

Input-tax recovery and blocked items. Input VAT (offset/reduction) is blocked where, among other cases: the taxpayer is not a VAT payer; the goods/services relate to VAT-exempt transactions (with limited carve-outs); the underlying tax invoice was issued in breach of Article 67's restrictions or is deemed a "paper-transfer" (sham) document (Article 72). From 1 July 2026, a new Article 72(1)(13), inserted by Law No. ՀՕ-200-Ն, specifically blocks input VAT deduction for gold and jewellery trading businesses on purchase invoices and import declarations for gold/jewellery items, except zero-rated supplies — see Rates above. [1] [5]

Refunds. Refundable VAT amounts are credited to the taxpayer's single treasury account rather than paid out as a standalone refund cheque, under the mechanisms in Articles 74 and 80 of the Code. Separately, Article 81 provides a VAT-compensation (tourist refund) scheme for goods bought in Armenia by foreign citizens and stateless persons. This guide did not confirm a bad-debt VAT relief mechanism. [1]

Exemptions​

Article 64(2) sets a closed list of exempt transactions — points 1 to 59, plus 58.1 and 58.2, around 61 items — including: general education, preschool and care-institution services; scientific research meeting Government criteria; humanitarian aid and charity programmes; medical aid, healthcare services and related medical goods; gratuitous supplies by non-governmental, charity and religious organisations, and religious-ceremony-related supplies; property investment in authorised/share capital by the state or a community; free-economic-zone supplies; alienation of newspapers and magazines; alienation of most precious metals and listed precious/semi-precious stones (but not finished jewellery, which instead sits under the 2026 gold-margin scheme in Rates); financial and insurance services (64(2)(44)–(47)); tour-operator services for foreign tourists; and organisation of casinos and games of chance, including online betting. [1]

Exempt is not zero-rated. Exempt supplies carry no input VAT deduction for VAT attributable to them (Article 72(1)(2)), unlike the zero-rated transactions in Rates, where input VAT remains recoverable. [1]

Special regimes. Armenia layers separate turnover-tax and micro-entrepreneurship regimes (Tax Code Sections on turnover tax and micro-entrepreneurship) alongside standard VAT for smaller taxpayers, and a free-economic-zone exemption applies to supplies within FEZ territory (Article 64(2)(23)). A full comparison of those regimes is outside the scope of this VAT-focused guide.

Offences and penalties​

Chapter 77 of the Tax Code (Articles 401–419) sets out VAT-related offences and their penalties:

Offences (the underlying misconduct):

  • Article 403 — understating the tax amount.
  • Article 405 — failure to maintain accounting as prescribed, or to submit accounting data to inspectors.
  • Article 406 — violation of stock-on-hand recording procedure.
  • Article 407 — engaging in illegal (undeclared) activity.
  • Article 410 — violation of the mandatory requirements for documenting the supply or transportation of goods (i.e. missing/defective settlement documents for goods movement).
  • Article 415 — issuing and/or receiving "paper-transfer" (sham) documents.
  • Article 416 — failure to comply with the rules for applying cash register machines or for cash settlements by cash register machine, including (from 1 January 2027, under the new Article 416(1.1)) carrying out a mandatory-e-CRM transaction without the required receipt.
[1]

Penalties (the money):

  • Late payment — a fine of 0.075% per day overdue, applied to the unpaid tax, unpaid advance payments, or an inspection-detected shortfall, capped at 730 days (Article 401).
  • Late or non-submission of a tax calculation report — a penalty of 5% of the total calculated tax for each full 15 days overdue, capped at the total tax calculated (Article 402).
  • Failure to use a mandatory e-CRM — a fixed AMD 500,000 fine, from 1 January 2027 (new Article 416(1.1), inserted by Law No. ՀՕ-309-Ն).
[1] [6]

Frequently Asked Questions​

What is the standard VAT rate in Armenia?​

The standard rate is 20%, set by Article 63 of the Tax Code, applying to VAT-taxable transactions except the zero-rated exports/international-transport list (Article 65) and the exempt list (Article 64). Armenia has no general reduced rate for domestic supplies. Where VAT is not correctly charged on a settlement document, the Code separately imputes an effective 16.67% rate on the VAT-inclusive price as a documentation-failure calculation, not an elective rate. [1]

What is the VAT registration threshold in Armenia, and does it apply to foreign digital sellers?​

Mandatory VAT registration is triggered once turnover across all activities exceeds AMD 115,000,000 in the tax year (Article 59, measured under Article 254). There is no threshold for a non-resident supplying electronic services to an Armenian consumer directly (Article 288(9.1)), or for an EAEU-member marketplace operator supplying goods to an Armenian consumer (Article 288(9.2)) — both must register regardless of turnover. The Article 288(9.2) marketplace liability already applies today (inserted by Law No. ՀՕ-595-Ն of 23 December 2022); from 1 January 2027, Law No. ՀՕ-83-Ն restructures it under a new Article 70(3) and drops the "non-resident" qualifier from Article 288(9.2). [1] [3]

Do foreign EAEU e-commerce marketplaces have to charge Armenian VAT on goods sold to consumers?​

Already for their own goods, yes — an EAEU-member marketplace operator has been liable to register and account for Armenian VAT on goods it sells through its own platform to an Armenian consumer since Law No. ՀՕ-595-Ն of 23 December 2022 (Article 288(9.2)). From 1 January 2027, Law No. ՀՕ-83-Ն extends this: under a new Article 70(3), the operator also becomes liable for goods that other EAEU sellers supply through its platform, and moves to monthly filing and payment by the 20th of the following month (new Articles 75(3.1) and 78(3.1)) instead of quarterly. This does not currently extend to non-EAEU platforms or to services generally. [3]

What are the VAT filing and payment deadlines in Armenia?​

Monthly reporting is the default (Article 69(1)); non-resident electronic-service registrants (288(9.1)) file quarterly instead (Article 69(2)), as do EAEU-marketplace registrants (288(9.2)) — but only through 31 December 2026, after which they too report and pay monthly (new Articles 75(3.1)/78(3.1)). Both the calculation report and the VAT payment are due by the 20th day (inclusive) of the month following the period (Articles 75 and 78). Import VAT on non-EAEU goods is instead paid to customs before release. [1]

Is e-invoicing mandatory in Armenia?​

Settlement documents (tax invoices, adjusting invoices, consignment notes) must already be issued electronically by default under Article 56(3). Separately, mandatory electronic cash-register (e-CRM) receipts are expanding from ride-hailing/taxi operators to businesses generally from 1 January 2027 under Law No. ՀՕ-309-Ն, with the Government to name the covered sectors by a decision expected in December 2026; skipping a required e-CRM receipt then carries a flat AMD 500,000 fine. Armenia does not run a Peppol-style clearance network. [1] [6]

I should have registered for Armenian VAT in the past but did not — can I still fix this?​

Yes, but only until the end of 2026. Law No. ՀՕ-234-Ն opens a one-off cure window for failures to register going back to 1 January 2022: apply to the tax authority by 21 December 2026, then file the registration declaration by 31 December 2026, and previously assessed VAT — including amounts under judicial appeal — is recalculated once registered. Both dates are hard. [4]

Important websites​

This guide did not find a distinct public rate-lookup tool, e-invoicing portal, or online VAT-filing portal URL beyond the SRC site above; specific sub-portal URLs (e.g. the "About VAT" and "E-VAT for Non-Residents" sections referenced on src.am) are not linked directly here — confirm current sub-portal URLs directly on src.am.

Recent changes​

Dates below are each law's official publication date (the date the change became a confirmed fact); effective dates, where later, are stated in the text.

  • 2026-07-16 — Law No. ՀՕ-309-Ն published, expanding mandatory electronic cash-register (e-CRM) use, effective 1 January 2027, from ride-hailing/taxi operators to organisations, individual entrepreneurs and notaries generally, with sector timing to be set by a Government decision expected December 2026; a new AMD 500,000 fine (Article 416(1.1)) applies to a mandatory case without an e-CRM receipt. (ARLIS) — see event
  • 2026-07-16 — Law No. ՀՕ-309-Ն published, setting statutory settlement-document issuance deadlines, effective 1 September 2026 (already in force): before supply of goods, on completion of work/service by contractual stage, and before goods are moved for the consignment note; separately, from 1 January 2027, a cash-register receipt showing the destination address (and, for a business buyer, its TIN) counts as the accompanying transport document for the goods' movement (Article 57(2.1)). (ARLIS) — see event
  • 2026-07-14 — Law No. ՀՕ-295-Ն published, rewriting the excise-tax rate table (Article 88) for tobacco and nicotine products and extending the tobacco-product definition (Article 87(1)(5)) to heated-tobacco and nicotine-inhalation goods under HS 2404 11/12/19/91, with rates phased from 1 February 2027, 1 January 2028 and 1 January 2029. (ARLIS) — see event
  • 2026-06-03 — Law No. ՀՕ-234-Ն published, re-pointing foreign-currency VAT conversion to the Central Bank rate published on the previous business day (Article 16(2), rewritten by this law; Article 16.1(2), the cryptoasset rule, amended separately), replacing the same-day-by-16:00 rule except for currency-exchange transactions, effective 1 July 2026 (already in force). (ARLIS) — see event
  • 2026-06-03 — Law No. ՀՕ-234-Ն published, opening a one-off VAT registration cure window for failures to register since 1 January 2022, effective 1 July 2026 (already in force): apply by 21 December 2026, file the declaration by 31 December 2026, and prior assessments are recalculated. (ARLIS) — see event
  • 2026-05-21 — Law No. ՀՕ-200-Ն published, introducing a margin-based VAT taxable base for gold and jewellery sales (new Article 62 part 22) and blocking input VAT deduction on gold/jewellery purchases and imports (new Article 72(1)(13)), effective 1 July 2026 (already in force). (ARLIS) — see event
  • 2026-03-31 — Law No. ՀՕ-83-Ն published, restructuring the existing EAEU e-commerce marketplace VAT liability (Article 288(9.2), in force since Law No. ՀՕ-595-Ն of 23 December 2022), effective 1 January 2027: it repeals Article 59(7), replaces Article 70(2)(5) with a new Article 70(3) extending liability to goods that third-party EAEU sellers supply through the operator's platform, drops the "non-resident" qualifier from Article 288(9.2), adds zero-rating for platform exports (new Article 65(2)(14)), and moves the operator from quarterly to monthly filing and payment by the 20th (new Articles 75(3.1)/78(3.1)). (ARLIS) — see event