Documents Required for VAT Registration in Armenia

What documents are typically required for VAT registration in Armenia?

The documentation requirements differ based on your business type and the applicable registration scheme.

For resident businesses (Standard VAT Registration)

Resident businesses registering with the State Revenue Committee (SRC) generally need to provide:

• Business registration certificate or incorporation documents

• Tax identification number (TIN) issued by Armenian authorities

• Proof of business activity and taxable turnover (financial records or projections)

• Bank account details for a local Armenian bank account

• Information about the legal representative or authorized signatory

• Details of the business's principal place of activity in Armenia

For non-resident companies (e-VAT Portal Registration)

Non-resident companies registering through Armenia's e-VAT portal for B2C electronic services typically need to provide:

• Company name and registered address in the home country

• Country of incorporation

• Tax identification number or equivalent from the home country

• Contact details of an authorized representative

• Description of the electronic or digital services being provided to Armenian consumers

• Details of the first taxable transaction in Armenia (date and nature of sale)

No Armenian bank account is required for e-VAT portal registration. Payment is made in foreign currency through the portal.

Are there any additional requirements for certain situations?

Yes. A few additional considerations apply in specific scenarios:

• Permanent establishment: If your business has or establishes a PE in Armenia, you must register under the standard domestic VAT scheme rather than the e-VAT portal, and a local Armenian bank account will be required.

• Marketplace sellers: If all of your Armenian sales are facilitated through a deemed-supplier marketplace platform, you may not need to register separately. You should confirm with the platform whether it is remitting VAT on your behalf before proceeding.

• Back filing: Armenia does not have a formal voluntary disclosure program. However, taxpayers may file corrected returns and pay outstanding VAT plus interest before an audit is triggered, which reduces penalty exposure. Armenia has a 3-year lookback window, which is shorter than many comparable jurisdictions. Pre-audit voluntary correction reduces penalties, though specific reduction percentages are not publicly codified.

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