Compendium · Asia · Armenia
Armenia: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Non-resident organisations without an Armenian PE that supply electronic services to Armenian natural persons must register in the SRC e-VAT system online; SRC issues TIN/username/password typically within one working day. Charge 20% VAT. B2B to VAT-registered customers: reverse charge
No free-threshold support in the API; registration-from-first-sale or specialist regime
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Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- AMD 0
No free threshold for non-resident e-services to Armenian natural persons (Government / SRC e-VAT rules) - Window
- No threshold (from the first sale)
- Standard rate
- 20.0%
Standard VAT 20% - Who must register
- Non-resident organisations without Armenian PE supplying electronic services to Armenian natural persons
- Evidence of location
- Customer is Armenian natural person. Keep Armenian location indicators. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Charge 20% VAT once e-VAT registered
- Filing
- Per SRC e-VAT return schedule after registration. Exact deadline: Not specified in official English guidance as of 2026-10-29 in English materials reviewed — follow SRC portal
- Effective
- e-VAT for non-resident electronic services (Government resolutions 2022 onward)
- Authority
- State Revenue Committee (SRC)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- Yes — Non-resident electronic service providers apply online to SRC e-VAT; no Armenian fiscal representative required
- Resident representative / fiscal agent
- Not required for e-VAT non-resident registration (SRC materials)
- Regime
- SRC e-VAT registration for non-resident electronic service providers
Steps (in order)
- Confirm electronic services to Armenian natural persons without an Armenian PE
- Apply online to SRC e-VAT with application and copy of foreign registration document — https://www.src.am/
- Receive TIN/credentials (SRC indicates ~1 working day); charge 20% VAT; file and pay per e-VAT portal. B2B reverse charge for VAT-registered customers
Documents
- e-VAT application — Online SRC form
- Copy of foreign registration document — Home-country company registration evidence
- Official processing time
- SRC materials indicate TIN/credentials typically within one working day
- Official fees
- No SRC e-VAT registration fee stated in the materials reviewed
- Portal
- https://www.src.am/
- Local bank account
- Pay via SRC e-VAT payment instructions
- Filing frequency
- Per SRC e-VAT portal schedule after registration
- Payment currency
- AMD
- Input VAT recovery
- Simplified digital regimes typically remit output only — confirm with SRC
- Portal language
- Armenian; some English SRC pages
- Penalties
- Armenian VAT late-compliance penalties
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Armenia — Member firm
- Grant Thornton Uzbekistan (regional CA coverage entry) — Regional GT page — confirm Armenia desk
Official sources
SRC — non-resident e-services list / e-VAT
Annex — electronic services (taxservice.am help)
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No free threshold for B2C e-services
- Is a local tax representative mandatory?
- No for e-VAT non-resident registration
- What rate applies?
- 20% VAT
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice