Armenia VAT Guide for 2026: Rates, Registration & Compliance

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].

For more detail, see our Europe VAT guides.

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.

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].

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].

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].

• [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.