- Non-resident providers of electronically supplied/digital services to Armenian consumers are subject to Armenia VAT from their first taxable sale, with no registration threshold.
- The standard VAT rate for these services is 20%.
- VAT returns must be filed quarterly, and the tax paid by the 20th day of the month following the quarter-end.
- Late payment penalties include a 0.075% daily fee; late or missing returns incur a 5% charge for each full 15-day period.
- Armenia’s digital-services VAT rules, in force since January 1, 2022, define digital services broadly and apply based on customer status/location, including Armenian businesses and Armenian permanent establishments.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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