Overview of VAT in Armenia Supported in Kintsugi

What type of tax does Armenia use?

Armenia uses a Value Added Tax (VAT) system. VAT is a consumption tax applied at each stage of a supply chain, ultimately borne by the end consumer.

Who administers VAT in Armenia?

The State Revenue Committee (SRC) of Armenia is the authority responsible for VAT registration, filing, and enforcement.

What is the standard VAT rate?

The standard VAT rate in Armenia is 20%.

Does Kintsugi support Armenia?

Yes. Kintsugi supports VAT compliance for Armenia. The platform is designed to handle the specific rules that apply to both resident businesses and non-resident companies selling digital or electronic services, including SaaS, into Armenia.

What types of transactions does Kintsugi handle?

Kintsugi covers both B2B and B2C transactions for SaaS and electronic services supplied into Armenia, including:

• B2C sales where the non-resident seller must charge and remit VAT

• B2B sales where the reverse charge mechanism applies

• Domestic sales by resident businesses

Is there a simplified registration for foreign companies?

Yes. Armenia offers an e-VAT portal specifically for non-resident companies providing electronic services to Armenian consumers (B2C). This is a simplified registration and filing system, similar to an Overseas Vendor Registration (OVR) scheme. No Armenian bank account is required to use it.

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