Armenia VAT

Section 1 — Quick reference

Quick reference table

Field	Value
Country	Armenia (Republic of Armenia)
Tax name	AVH (Avelacvats Arzheki Hark) / VAT
Standard rate	20%
Reduced rates	None (single standard rate)
Zero rate	0% (exports, international transport, diplomatic supplies)
Return form	Monthly VAT declaration (electronic)
Filing portal	https://www.petakner.am
Authority	State Revenue Committee (SRC)
Currency	AMD (Armenian Dram) only
Filing frequency	Monthly
Deadline	20th of the month following the reporting month
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1.

Key VAT return sections

Section	Meaning
Part 1	Taxable supplies at 20% — base
Part 2	Output VAT at 20%
Part 3	Zero-rated supplies (exports)
Part 4	Exempt supplies
Part 5	Reverse charge — services from non-residents — base
Part 6	Output VAT on reverse charge
Part 7	Total output VAT
Part 8	Input VAT on domestic purchases
Part 9	Input VAT on imports (paid at customs)
Part 10	Input VAT on reverse charge (creditable)
Part 11	Total input VAT
Part 12	Net VAT payable or credit
Part 13	Credit brought forward
Part 14	Net payable after credit

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	20%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Armenia
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-resident (Part 5/6/10)
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds

Threshold	Value
HIGH single-transaction size	AMD 5,000,000
HIGH tax-delta on a single conservative default	AMD 300,000
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	AMD 10,000,000

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable input — Bank statement for the month in CSV, PDF, or pasted text. Acceptable from any Armenian bank: Ameriabank, ACBA Bank, Ardshinbank, Converse Bank, Evocabank, HSBC Armenia, or any other.
• Recommended inputs — Sales invoices, purchase invoices for input VAT claims above AMD 300,000, the client's TIN (HVHH).
• Ideal inputs — Complete e-invoice register from petakner.am, prior period declaration, reconciliation of credit brought forward.
• Refusal policy if minimum is missing — SOFT WARN. If no bank statement, hard stop. If bank statement only, proceed but record: "This VAT return was produced from bank statement alone. Reviewer must verify input VAT claims are supported by valid tax invoices."

Armenia-specific refusal catalogue

• R-AM-1 — Turnover tax regime — Turnover tax payers do not file VAT returns and cannot claim input VAT. Out of scope. (Trigger: client on turnover tax (below AMD 115,000,000 and opted for turnover tax).)
• R-AM-2 — Micro-enterprise — Micro-enterprises are exempt from VAT. Out of scope. (Trigger: registered micro-enterprise.)
• R-AM-3 — IT sector special regime — IT sector special regime entities may have modified VAT obligations. Please use a qualified Armenian practitioner. (Trigger: certified IT company with special tax incentives.)
• R-AM-4 — Partial exemption — Input VAT apportionment required. Use a qualified practitioner. (Trigger: mixed taxable and exempt supplies, non-de-minimis.)
• R-AM-5 — Free economic zone — FEZ entities have special VAT rules. Out of scope. (Trigger: FEZ entity.)
• R-AM-6 — Income tax — This skill handles VAT returns only. (Trigger: user asks about income tax.)

Section 3 — Supplier pattern library

3.1 Armenian banks (fees exempt — exclude)

Armenian banks pattern table

Pattern	Treatment	Notes
AMERIABANK, AMERIA	EXCLUDE for bank charges/fees	Financial service, exempt
ACBA, ACBA BANK, ACBA-CREDIT AGRICOLE	EXCLUDE for bank charges/fees	Same
ARDSHINBANK, ARDSHIN	EXCLUDE for bank charges/fees	Same
CONVERSE BANK, EVOCABANK, ARARAT BANK	EXCLUDE for bank charges/fees	Same
HSBC ARMENIA, INECOBANK, ID BANK	EXCLUDE for bank charges/fees	Same
TOKOS, INTEREST	EXCLUDE	Interest, out of scope
VARK, LOAN	EXCLUDE	Loan principal, out of scope

3.2 Government and statutory bodies (exclude)

Government and statutory bodies pattern table

Pattern	Treatment	Notes
SRC, HARKAYIN KOMITE, STATE REVENUE	EXCLUDE	Tax payment
MAQSAYIN, CUSTOMS	EXCLUDE	Customs duty (see import VAT for Part 9)
SOTSIALAYIN, SOCIAL PAYMENT	EXCLUDE	Social payment
PETAKAN, STATE FEE	EXCLUDE	Government fee

3.3 Utilities

Utilities pattern table

Pattern	Treatment	Box	Notes
ENA, ELECTRIC NETWORKS ARMENIA	Domestic 20%	Part 8	Electricity
VEOLIA JRMUGK, YEREVAN JRMUGK	Domestic 20%	Part 8	Water
GAZPROM ARMENIA, HAYRUSGAZARD	Domestic 20%	Part 8	Gas
VEON ARMENIA, TEAM TELECOM, UCOM	Domestic 20%	Part 8	Telecoms

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
ROSGOSSTRAKH, INGO ARMENIA, NAIRI INSURANCE	EXCLUDE	Exempt
APAHOV, INSURANCE	EXCLUDE	Same

3.5 Post and logistics

Post and logistics pattern table

Pattern	Treatment	Notes
HAYPOST	EXCLUDE for standard mail	Universal service, exempt
DHL, FEDEX, TNT	Domestic 20% or reverse charge	Check billing entity

3.6 Food and entertainment (blocked)

Food and entertainment pattern table

Pattern	Treatment	Notes
SUPERMARKET, YEREVAN CITY, SAS	Default BLOCK	Personal provisioning
RESTAURANT, RESTORAN, CAFE, BAR	Default BLOCK	Entertainment blocked

3.7 SaaS — non-resident suppliers (reverse charge)

SaaS non-resident suppliers pattern table

Pattern	Billing entity	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	Various non-resident	Part 5/6/10	Reverse charge at 20%
SLACK, ZOOM, DROPBOX, NOTION	Various non-resident	Part 5/6/10	Reverse charge
AWS, ANTHROPIC, OPENAI, GITHUB, FIGMA, CANVA	US entities	Part 5/6/10	Reverse charge

3.8 Payment processors

Payment processors pattern table

Pattern	Treatment	Notes
STRIPE, PAYPAL (transaction fees)	EXCLUDE (exempt)	Financial service

3.9 Professional services

Professional services pattern table

Pattern	Treatment	Box	Notes
NOTAR, NOTARY	Domestic 20%	Part 8	If business purpose
HASHVAPAH, AUDITOR	Domestic 20%	Part 8	Deductible
PASHTPAN, LAWYER	Domestic 20%	Part 8	If business matter

3.10 Payroll and exclusions

Payroll and exclusions pattern table

Pattern	Treatment	Notes
ASHKHATAVARDZ, SALARY	EXCLUDE	Wages, out of scope
DIVIDEND	EXCLUDE	Out of scope
INTERNAL, OWN TRANSFER	EXCLUDE	Internal movement
ATM, KANKHIK, CASH	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; AMD 6,240

Reasoning: US entity, non-resident. Reverse charge at 20%. Part 5 (base), Part 6 (output VAT), Part 10 (input credit). Net zero.

Example 1 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box (input)	Box (output)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-6,240	-6,240	1,248	20%	Part 10	Part 5/6	N	—	—

Example 2 — Domestic purchase with input VAT

Input line: 10.04.2026 ; UCOM ; DEBIT ; Business internet April ; -15,000 ; AMD

Reasoning: Domestic Armenian telecoms. Standard 20%. Input VAT deductible.

Example 2 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
10.04.2026	UCOM	-15,000	-12,500	-2,500	20%	Part 8	N	—	—

Example 3 — Entertainment blocked

Input line: 15.04.2026 ; RESTORAN DOLMAMA ; DEBIT ; Business dinner ; -45,000 ; AMD

Reasoning: Entertainment blocked. No input VAT recovery.

Example 3 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
15.04.2026	RESTORAN DOLMAMA	-45,000	-45,000	0	—	—	Y	Q1	"Entertainment: blocked"

Example 4 — Export of IT services (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT consultancy ; +1,950,000 ; AMD

Reasoning: Export of services. Zero-rated. Part 3. Requires export documentation.

Example 4 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
22.04.2026	TECHCORP GMBH	+1,950,000	+1,950,000	0	0%	Part 3	Y	Q2 (HIGH)	"Verify export docs"

Example 5 — Motor vehicle blocked

Input line: 28.04.2026 ; ZANGAK AUTO ; DEBIT ; Car lease ; -120,000 ; AMD

Reasoning: Passenger vehicle input VAT blocked. Default: full block.

Example 5 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
28.04.2026	ZANGAK AUTO	-120,000	-120,000	0	—	—	Y	Q3	"Motor vehicle: blocked"

Example 6 — Import of goods

Input line: 25.04.2026 ; CUSTOMS ; DEBIT ; Import VAT machinery ; -480,000 ; AMD

Reasoning: Import VAT at customs. Recoverable. Part 9.

Example 6 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?	Excluded?
25.04.2026	CUSTOMS	-480,000	-400,000	-80,000	20%	Part 9	N	—	—

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 20% (Tax Code Article 64)

• Standard rate — 20%

5.2 Zero rate

• Zero rate applicability — Exports (customs declaration required), international transport, diplomatic supplies. Part 3.

5.3 Exempt supplies

• Exempt supplies list — Financial services, insurance, medical, educational, residential rental, public transport, postal universal service, agricultural land.

5.4 Input VAT on domestic purchases

• Input VAT deductibility conditions — Deductible if: for taxable supplies, valid tax invoice, supplier is VAT registered. Part 8.

5.5 Reverse charge — non-resident services (Tax Code Article 40)

• Reverse charge treatment — Self-assess at 20%. Part 5 (base), Part 6 (output), Part 10 (input credit). Net zero for fully taxable. (Tax Code Article 40)

5.6 Import VAT

• Import VAT treatment — At customs. Base = customs value + duties. 20%. Part 9. Recoverable.

5.7 Blocked input VAT

• Blocked input VAT categories — Passenger vehicles (unless taxi/rental/driving school); Entertainment and representation; Personal consumption; Without valid tax invoice; For exempt supplies

5.8 Credit notes

• Credit note adjustment — Both parties adjust in current period.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles

• Fuel/vehicles default and question — Default: 0%. Question: "Car or commercial vehicle?"

6.2 Entertainment

• Entertainment default — Default: block.

6.3 SaaS entities

• SaaS entities default and question — Default: reverse charge. Question: "Check invoice for entity."

6.4 Owner transfers

• Owner transfers default and question — Default: exclude. Question: "Customer payment or own money?"

6.5 Incoming from individuals

• Incoming from individuals default and question — Default: domestic 20%. Question: "Was this a sale?"

6.6 Foreign incoming

• Foreign incoming default and question — Default: zero-rated export. Question: "Export documentation?"

6.7 Large purchases

• Large purchases question — Question: "Fixed asset (>12 months life)?"

6.8 Mixed-use phone

• Mixed-use phone default and question — Default: 0%. Question: "Business line?"

6.9 Cash withdrawals

• Cash withdrawals default and question — Default: exclude. Question: "What for?"

6.10 Rent

• Rent default and question — Default: no VAT (residential). Question: "Commercial with VAT invoice?"

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Armenia-specific box codes from Section 1.

| Part 1  | Taxable supplies 20% | =SUMIFS(...) |
| Part 2  | Output VAT 20% | =Part1*0.20 |
| Part 3  | Zero-rated | =SUMIFS(...) |
| Part 5  | Reverse charge base | =SUMIFS(...) |
| Part 6  | Output VAT reverse charge | =Part5*0.20 |
| Part 7  | Total output VAT | =Part2+Part6 |
| Part 8  | Input VAT domestic | =SUMIFS(...) |
| Part 9  | Input VAT imports | =SUMIFS(...) |
| Part 10 | Input VAT reverse charge | =Part5*0.20 |
| Part 11 | Total input VAT | =Part8+Part9+Part10 |
| Part 12 | Net payable/credit | =Part7-Part11 |
| Part 13 | Credit B/F | [manual] |
| Part 14 | Net after credit | =Part12-Part13 |

Section 8 — Armenian bank statement reading guide

CSV format conventions. Ameriabank and ACBA exports typically use semicolon or comma delimiters with DD.MM.YYYY dates. Ardshinbank exports may use ISO dates.

Armenian language variants. ashkhatavardz (salary), tokos (interest), vark (loan), kankhik (cash), gnumner (purchases), vacharqner (sales), pashtpan (lawyer), hashvapah (accountant).

Internal transfers. Own-account transfers between client's Ameriabank, ACBA, Ardshinbank accounts. Always exclude.

Foreign currency. Convert to AMD at the Central Bank of Armenia rate on the transaction date.

IBAN prefix. AM = Armenia.

Section 9 — Onboarding fallback

9.1 Entity type

• Entity type inference and fallback — Inference: "LLC"/"SRL" endings. Fallback: "Sole trader or company?"

9.2 VAT registration

• VAT registration inference and fallback — Inference: asking for VAT return = registered. Fallback: "VAT payer or turnover tax?"

9.3 TIN (HVHH)

• TIN fallback — Fallback: "What is your tax ID?"

9.4 Filing period

• Filing period inference and fallback — Inference: statement dates. Fallback: "Which month?"

9.5 Industry

• Industry inference and fallback — Inference: counterparty mix. Fallback: "What does the business do?"

9.6 Exempt supplies

• Exempt supplies fallback — Fallback: "Do you make exempt sales?" If yes, R-AM-4 fires.

9.7 Credit B/F

• Credit B/F always ask — Always ask: "VAT credit from previous month?"

9.8 Cross-border

• Cross-border inference and fallback — Inference: foreign IBANs. Fallback: "Customers outside Armenia?"

Section 10 — Reference material

Sources

• Reference sources list — 1. Tax Code of Armenia (as amended) — Articles 40, 64, et seq. 2. SRC e-filing — https://www.petakner.am 3. Central Bank of Armenia rates — https://www.cba.am

Known gaps

1. IT sector special regime not covered. 2. Turnover tax regime not covered. 3. FEZ rules not covered.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.
• v1.x: Initial skill.

End of Armenia VAT Skill v2.0

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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