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.