According to the recent amendments to Armenia’s Tax Code, starting from 1 January 2022, the non-resident companies engaged in render of electronic services to the Armenian natural persons shall be registered with the Armenian Tax Administration and pay VAT for their e-services in Armenia.
In order to make the above-mentioned amendment possible, the Armenian Tax Administration launched the e-VAT solution which was developed taking into account the results of discussions with large companies that provide e-services. With this solution a non-resident company providing e-services to Armenian individuals can be registered with the Armenian tax authorities, submit the tax return required by the Armenian tax law, and pay the VAT due for the services provided, all within a few minutes.
Armenia’s e-VAT solution is also available in English. The registration in the software can be done by a simplified process, as it provides users with an electronic signature in a simplified way to sign their tax returns in the software. In Armenia, the e-VAT returns shall be filed on a quarterly basis, in accordance with the most common international practice.
VAT payment option is available in the new e-VAT system. Bank details are published on the website enabling the non-residents to pay the tax by bank transfer in any of 5 different currencies at choice. In addition, the tax can be paid immediately by a card payment within the software interface. It is not necessary to have an account in an Armenian bank in order to make your e-VAT payments in Armenia.
Furthermore, users of the new e-VAT solution can have access information about their filed taxes, amounts paid and tax liabilities.
Access to the e-VAT system and its description are available through the official website of the Armenian Tax Administration by clicking on the following link: https://petekamutner.am/Content.aspx?itn=tsOSEVATPaymentSystem.
Also the list of companies that has already registered in e-VAT system and been paying taxes in the Republic of Armenia is published on the website at https://petekamutner.am/Shared/Documents/_ts/_os/e-VAT/e-VAT_TIN_list_sep.pdf.