Armenia Tax Agency Clarifies VAT Rules for Nonresident Organizations

July 13, 2022, 5:00 AM UTC

The Armenian State Revenue Committee June 29 clarified the VAT rules for nonresident organizations. The announcement included: 1) the obligation of nonresident organizations who provided electronic services to individuals within Armenia to pay VAT from Jan. 1; 2) the introduction of the e-VAT system for the submission of VAT reports; 3) the use of electronic signatures for foreign organizations that don’t have a residence card; and 4) the inclusion of bank vouchers in five different currencies, allowing nonresident organizations to pay VAT obligations. [Armenia, State Revenue Committee, 06/29/22]

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