Armenia VAT Guide for 2026: Rates, Registration & Compliance
Armenia's standard VAT is 20%. This guide covers the registration threshold, the rules for foreign digital suppliers, and filing obligations.
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Key Takeaways
Armenia applies a standard 20% VAT to most goods and services, including SaaS and other electronic services sold to consumers. As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business becomes VAT-liable once turnover exceeds AMD 115 million, and non-resident suppliers of electronic services to Armenian consumers must register and charge VAT regardless of turnover. Exports and certain cross-border professional services are zero-rated; most financial and education services are exempt.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Armenia's Value-Added Tax (VAT) is a standard 20% on most goods and services, administered by the State Revenue Committee (SRC) [1]. Exports and a defined set of cross-border professional services are zero-rated, and most financial and education services are exempt [3]. Small businesses below AMD 115 million in annual turnover generally fall under a simplified turnover tax instead of VAT [3].
Rate | Applies to |
|---|---|
Standard 20% | Most goods and services, including digital services to Armenian customers |
Zero 0% | Exports and specified cross-border professional services |
Exempt | Most financial and education services |
For more detail, see our Europe VAT guides.
Armenia VAT Calculator
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Armenia · VATRates as of August 2026. Source: ARLIS: Tax Code of Armenia, Article 63 (opens in a new tab).
Armenia · Standard rate
20%
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Armenia is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business becomes VAT-liable once turnover exceeds AMD 115 million in a calendar year [1]. Non-resident suppliers of electronic services to Armenian individuals must register and charge 20% VAT regardless of turnover through the SRC e-VAT system, in force since 2022 [2]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Resident VAT payers file monthly, by the 20th of the following month. Non-resident providers of electronic services to consumers file quarterly, with payment aligned to the return [2][3].
Exemptions
Exports and a defined list of cross-border professional services are zero-rated, and most financial and education services are exempt [1][3]. SaaS and other electronic services supplied to Armenian consumers are taxable at 20%, with no exemption or threshold for foreign B2C sellers [2].
Penalties
Violating the return-filing procedure carries a penalty of about 10% of the VAT due, and unpaid tax accrues interest of 0.075% per day (roughly 27% a year), capped at 730 days [3]. Unregistered foreign sellers can be assessed VAT retroactively from the date the obligation arose [2].
Sources
[1] State Revenue Committee of Armenia — VAT (20% single rate; AMD 115 million threshold)
[2] State Revenue Committee of Armenia — VAT on electronic services by non-residents (e-VAT)
Verified July 2026 against the State Revenue Committee of Armenia guidance.
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