Documentation on Armenia

Complete guide to Armenia's 8-digit Taxpayer Identification Number (TIN)- format, checksum validation, registration for foreigners, SRC portal, VAT obligations, and compliance rules.

Learn about the VAT rules and guidelines in Armenia for businesses with our country guide — the 20% standard rate, the AMD 115 million registration threshold, State Revenue Committee (SRC) registration, non-resident digital-services and EAEU marketplace VAT, mandatory electronic settlement documents, and the 2026 Tax Code amendments.

Armenia's e-invoicing explained: since 1 January 2018 the Tax Code requires tax invoices, invoice-documents, adjusting documents and consignment notes to be issued electronically through the State Revenue Committee's settlement-document system (live on File Online since 1 June 2023). SRC XML schema and API, e-signature and SRC series-number, the 1 September 2026 change to issuance timing for goods, the 2027 e-CRM expansion, and penalties.