Armenia VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority State Revenue Committee (SRC)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Պետական Եկամուտների Կոմիտե (SRC)
Standard rate	20%
Reduced rates	None
Registration threshold	AMD 115 million
Filing frequency	Monthly / quarterly
E-invoicing / digital reporting	No broad universal electronic invoicing mandate was identified in the available guidance.
Typical registration lead time	2-6 weeks