Armenia
Vat Registration Thresholds No threshold; mandatory registration for businesses with taxable supplies over AMD 115,000,000 (approx. €240,000).
Vat Rates Standard rate of 20%, with reduced rates for some sectors (e.g., 10% for certain goods and services).
Vat Registration Process Registration via the State Revenue Committee of Armenia. Online registration is available.
Taxable Transactions Sale of goods, services, and digital products both domestically and internationally.
Registration Exceptions Small businesses with turnover below the threshold are exempt from registration but may voluntarily register.
Vat Filing Frequency VAT returns must be filed quarterly for all registered businesses.
Intra Community Transactions Armenia applies VAT for cross-border transactions, including intra-EEA sales.
Exemption Schemes Small businesses may be eligible for VAT exemption based on turnover thresholds.