# Armenia VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/armenia
Published: July 19, 2026

Armenia's standard VAT is 20%. This guide covers the registration threshold, the rules for foreign digital suppliers, and filing obligations.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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](/sales-tax-guides/europe).

#### 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)](https://src.am/en/getNews/478)

- [2] [State Revenue Committee of Armenia — VAT on electronic services by non-residents (e-VAT)](https://www.src.am/en)

Verified July 2026 against the State Revenue Committee of Armenia guidance.

#### Frequently asked questions

### What is the VAT rate in Armenia?

The standard VAT rate is 20%, applied to most goods and services including digital services to Armenian customers.

### What is the VAT registration threshold?

Domestic businesses generally use turnover tax below AMD 115 million; foreign digital-service providers have no threshold and register from the first sale.

### Is SaaS taxable in Armenia?

Yes. SaaS and electronic services are taxable at 20% when supplied to Armenian customers.

### What must a non-resident digital seller do?

Register with the State Revenue Committee and charge 20% on B2C sales to Armenian consumers (quarterly filing); B2B sales to Armenian VAT payers use reverse charge.

### When are Armenian VAT returns due?

Residents file monthly by the 20th; non-resident e-service providers file quarterly.

### What is the penalty for late Armenian VAT?

About 10% of the VAT due for filing-procedure violations, plus 0.075% per day interest on unpaid tax (roughly 27% a year).