Armenia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Armenia's general VAT rate is 20%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.minfin.am) in Yerevan.
Armenia's consumption tax is called the Value-added tax (VAT), locally known as Avelacvats arzheqi hark, which was introduced in July 1993.
Armenia VAT rates for 2018
Armenia VAT number format
Businesses in Armenia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is .
- Legal entities and sole entrepreneurs
- Tax identification number/1
- Physical persons
- Tax identification number/0
Armenia VAT return periods
Businesses in Armenia that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Yerevan. Armenia's VAT return periods are:
- For persons that had VAT taxable turnover during the preceding calendar year in excess of AMD100 million
- For persons that had VAT taxable turnover during the preceding calendar year of AMD100 million or less
Armenia Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Armenia are required to start collecting and remitting tax.
- AMD115,000,000 for the calendar year
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Armenia are not required to collect taxes from the consumer.
Armenia VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Armenia VAT refund program, more info can be obtained from the Ministry of Finance.
Armenia Tax Sources & Citations
- EN: Armenia Value Added Tax
- RU: НДС
- CN: 增值税
- Armenia Ministry of Finance (http://www.minfin.am)
- Ernst & Young global VAT tax study, Armenia (updated 2018)
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