VAT Registrations in Armenia Explained
Updated 2 months ago
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What registration schemes are available in Armenia?
Armenia offers two relevant registration schemes for businesses selling SaaS or electronic services:
Scheme 1: Standard VAT Registration
This is the domestic scheme for Armenian resident businesses and any non-residents with a permanent establishment (PE) in Armenia.
Detail | Information |
|---|---|
Who qualifies | Resident businesses; non-residents with a PE in Armenia |
Threshold | AMD 115 million annual turnover |
Covers | B2B and B2C, goods and services, imports, all supply types |
Input VAT recovery | Yes, full input VAT credit on business purchases |
Filing currency | AMD (Armenian Dram) |
Scheme 2: e-VAT (Non-Resident Electronic Services VAT)
This is the simplified scheme for non-resident companies providing electronic or digital services to Armenian consumers. It is Armenia's equivalent of an Overseas Vendor Registration (OVR) or One-Stop Shop (OSS)-style system.
Detail | Information |
|---|---|
Who qualifies | Non-resident companies without a PE in Armenia |
Threshold | None; registration required from the first B2C sale |
Covers | B2C electronic and digital services only |
Input VAT recovery | Not available |
Filing currency | AMD for reporting; payment accepted in 5 currencies including USD and EUR |
Bank account required | No Armenian bank account needed |
Which scheme applies to my business?
For a non-resident SaaS company:
B2C sales: Register under Scheme 2 (e-VAT portal). This is the designated simplified path.
B2B sales to VAT-registered Armenian buyers: No registration is needed. Reverse charge applies and the Armenian buyer self-assesses VAT.
What are the filing frequencies?
Resident businesses file monthly, with returns and payments due by the 20th of the following month.
Non-resident companies filing via the e-VAT portal file quarterly, with returns and payments due by the 20th of the month following the end of the quarter (for example, the Q1 return is due April 20).
What is the first filing period?
For non-resident sellers, the first filing period is the calendar quarter in which the first taxable B2C transaction occurs.
How is payment made?
Non-resident companies do not need an Armenian bank account to remit VAT. The e-VAT portal accepts payment in five currencies, including USD and EUR.
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