AM Value-added tax (VAT) Rates Armenia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 0% Dram (AMD)

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 2017

Standard
20%
Other
0%

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:

Monthly
For persons that had VAT taxable turnover during the preceding calendar year in excess of AMD100 million
Quarterly
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.

Registration
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.


AM Value-added tax (VAT) Rates Armenia Tax Sources & Citations

  • EN: Armenia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Armenia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Armenia tax information on this page is incorrect or out of date.
Citations:
  1. Armenia Ministry of Finance (http://www.minfin.am)
  2. Ernst & Young global VAT tax study, Armenia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/am-armenia