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openaccountants/skills/armenia-vat.md
armenia-vat.md372 lines15.6 KB
v20
1---
2name: armenia-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for an Armenian VAT (AVH) return for any client. Trigger on phrases like "Armenia VAT", "Armenian VAT", "AVH return", "SRC filing", or any request involving Armenian VAT filing. This skill covers standard VAT payers filing monthly returns. Turnover tax, micro-enterprise, and IT sector special regimes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Armenian VAT work.
4version: 2.0
5---
6 
7# Armenia VAT Return Skill v2.0
8 
9## Section 1 — Quick reference
10 
11**Read this whole section before classifying anything. The workflow runbook is in `vat-workflow-base` Section 1.**
12 
13| Field | Value |
14|---|---|
15| Country | Armenia (Republic of Armenia) |
16| Tax name | AVH (Avelacvats Arzheki Hark) / VAT |
17| Standard rate | 20% |
18| Reduced rates | None (single standard rate) |
19| Zero rate | 0% (exports, international transport, diplomatic supplies) |
20| Return form | Monthly VAT declaration (electronic) |
21| Filing portal | https://www.petakner.am |
22| Authority | State Revenue Committee (SRC) |
23| Currency | AMD (Armenian Dram) only |
24| Filing frequency | Monthly |
25| Deadline | 20th of the month following the reporting month |
26| Companion skill | **vat-workflow-base v0.1 or later — MUST be loaded** |
27| Contributor | Open Accounting Skills Registry |
28| Validated by | Pending local practitioner validation |
29| Validation date | April 2026 |
30 
31**Key VAT return sections:**
32 
33| Section | Meaning |
34|---|---|
35| Part 1 | Taxable supplies at 20% — base |
36| Part 2 | Output VAT at 20% |
37| Part 3 | Zero-rated supplies (exports) |
38| Part 4 | Exempt supplies |
39| Part 5 | Reverse charge — services from non-residents — base |
40| Part 6 | Output VAT on reverse charge |
41| Part 7 | Total output VAT |
42| Part 8 | Input VAT on domestic purchases |
43| Part 9 | Input VAT on imports (paid at customs) |
44| Part 10 | Input VAT on reverse charge (creditable) |
45| Part 11 | Total input VAT |
46| Part 12 | Net VAT payable or credit |
47| Part 13 | Credit brought forward |
48| Part 14 | Net payable after credit |
49 
50**Conservative defaults:**
51 
52| Ambiguity | Default |
53|---|---|
54| Unknown rate on a sale | 20% |
55| Unknown VAT status of a purchase | Not deductible |
56| Unknown counterparty country | Domestic Armenia |
57| Unknown business-use proportion | 0% recovery |
58| Unknown SaaS billing entity | Reverse charge from non-resident (Part 5/6/10) |
59| Unknown blocked-input status | Blocked |
60| Unknown whether transaction is in scope | In scope |
61 
62**Red flag thresholds:**
63 
64| Threshold | Value |
65|---|---|
66| HIGH single-transaction size | AMD 5,000,000 |
67| HIGH tax-delta on a single conservative default | AMD 300,000 |
68| MEDIUM counterparty concentration | >40% of output OR input |
69| MEDIUM conservative-default count | >4 across the return |
70| LOW absolute net VAT position | AMD 10,000,000 |
71 
72---
73 
74## Section 2 — Required inputs and refusal catalogue
75 
76### Required inputs
77 
78**Minimum viable** — 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.
79 
80**Recommended** — sales invoices, purchase invoices for input VAT claims above AMD 300,000, the client's TIN (HVHH).
81 
82**Ideal** — complete e-invoice register from petakner.am, prior period declaration, reconciliation of credit brought forward.
83 
84**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."
85 
86### Armenia-specific refusal catalogue
87 
88**R-AM-1 — Turnover tax regime.** *Trigger:* client on turnover tax (below AMD 115,000,000 and opted for turnover tax). *Message:* "Turnover tax payers do not file VAT returns and cannot claim input VAT. Out of scope."
89 
90**R-AM-2 — Micro-enterprise.** *Trigger:* registered micro-enterprise. *Message:* "Micro-enterprises are exempt from VAT. Out of scope."
91 
92**R-AM-3 — IT sector special regime.** *Trigger:* certified IT company with special tax incentives. *Message:* "IT sector special regime entities may have modified VAT obligations. Please use a qualified Armenian practitioner."
93 
94**R-AM-4 — Partial exemption.** *Trigger:* mixed taxable and exempt supplies, non-de-minimis. *Message:* "Input VAT apportionment required. Use a qualified practitioner."
95 
96**R-AM-5 — Free economic zone.** *Trigger:* FEZ entity. *Message:* "FEZ entities have special VAT rules. Out of scope."
97 
98**R-AM-6 — Income tax.** *Trigger:* user asks about income tax. *Message:* "This skill handles VAT returns only."
99 
100---
101 
102## Section 3 — Supplier pattern library
103 
104### 3.1 Armenian banks (fees exempt — exclude)
105 
106| Pattern | Treatment | Notes |
107|---|---|---|
108| AMERIABANK, AMERIA | EXCLUDE for bank charges/fees | Financial service, exempt |
109| ACBA, ACBA BANK, ACBA-CREDIT AGRICOLE | EXCLUDE for bank charges/fees | Same |
110| ARDSHINBANK, ARDSHIN | EXCLUDE for bank charges/fees | Same |
111| CONVERSE BANK, EVOCABANK, ARARAT BANK | EXCLUDE for bank charges/fees | Same |
112| HSBC ARMENIA, INECOBANK, ID BANK | EXCLUDE for bank charges/fees | Same |
113| TOKOS, INTEREST | EXCLUDE | Interest, out of scope |
114| VARK, LOAN | EXCLUDE | Loan principal, out of scope |
115 
116### 3.2 Government and statutory bodies (exclude)
117 
118| Pattern | Treatment | Notes |
119|---|---|---|
120| SRC, HARKAYIN KOMITE, STATE REVENUE | EXCLUDE | Tax payment |
121| MAQSAYIN, CUSTOMS | EXCLUDE | Customs duty (see import VAT for Part 9) |
122| SOTSIALAYIN, SOCIAL PAYMENT | EXCLUDE | Social payment |
123| PETAKAN, STATE FEE | EXCLUDE | Government fee |
124 
125### 3.3 Utilities
126 
127| Pattern | Treatment | Box | Notes |
128|---|---|---|---|
129| ENA, ELECTRIC NETWORKS ARMENIA | Domestic 20% | Part 8 | Electricity |
130| VEOLIA JRMUGK, YEREVAN JRMUGK | Domestic 20% | Part 8 | Water |
131| GAZPROM ARMENIA, HAYRUSGAZARD | Domestic 20% | Part 8 | Gas |
132| VEON ARMENIA, TEAM TELECOM, UCOM | Domestic 20% | Part 8 | Telecoms |
133 
134### 3.4 Insurance (exempt — exclude)
135 
136| Pattern | Treatment | Notes |
137|---|---|---|
138| ROSGOSSTRAKH, INGO ARMENIA, NAIRI INSURANCE | EXCLUDE | Exempt |
139| APAHOV, INSURANCE | EXCLUDE | Same |
140 
141### 3.5 Post and logistics
142 
143| Pattern | Treatment | Notes |
144|---|---|---|
145| HAYPOST | EXCLUDE for standard mail | Universal service, exempt |
146| DHL, FEDEX, TNT | Domestic 20% or reverse charge | Check billing entity |
147 
148### 3.6 Food and entertainment (blocked)
149 
150| Pattern | Treatment | Notes |
151|---|---|---|
152| SUPERMARKET, YEREVAN CITY, SAS | Default BLOCK | Personal provisioning |
153| RESTAURANT, RESTORAN, CAFE, BAR | Default BLOCK | Entertainment blocked |
154 
155### 3.7 SaaS — non-resident suppliers (reverse charge)
156 
157| Pattern | Billing entity | Box | Notes |
158|---|---|---|---|
159| GOOGLE, MICROSOFT, ADOBE, META | Various non-resident | Part 5/6/10 | Reverse charge at 20% |
160| SLACK, ZOOM, DROPBOX, NOTION | Various non-resident | Part 5/6/10 | Reverse charge |
161| AWS, ANTHROPIC, OPENAI, GITHUB, FIGMA, CANVA | US entities | Part 5/6/10 | Reverse charge |
162 
163### 3.8 Payment processors
164 
165| Pattern | Treatment | Notes |
166|---|---|---|
167| STRIPE, PAYPAL (transaction fees) | EXCLUDE (exempt) | Financial service |
168 
169### 3.9 Professional services
170 
171| Pattern | Treatment | Box | Notes |
172|---|---|---|---|
173| NOTAR, NOTARY | Domestic 20% | Part 8 | If business purpose |
174| HASHVAPAH, AUDITOR | Domestic 20% | Part 8 | Deductible |
175| PASHTPAN, LAWYER | Domestic 20% | Part 8 | If business matter |
176 
177### 3.10 Payroll and exclusions
178 
179| Pattern | Treatment | Notes |
180|---|---|---|
181| ASHKHATAVARDZ, SALARY | EXCLUDE | Wages, out of scope |
182| DIVIDEND | EXCLUDE | Out of scope |
183| INTERNAL, OWN TRANSFER | EXCLUDE | Internal movement |
184| ATM, KANKHIK, CASH | TIER 2 — ask | Default exclude |
185 
186---
187 
188## Section 4 — Worked examples
189 
190### Example 1 — Non-resident SaaS reverse charge (Notion)
191 
192**Input line:** `03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; AMD 6,240`
193 
194**Reasoning:** US entity, non-resident. Reverse charge at 20%. Part 5 (base), Part 6 (output VAT), Part 10 (input credit). Net zero.
195 
196| Date | Counterparty | Gross | Net | VAT | Rate | Box (input) | Box (output) | Default? | Question? | Excluded? |
197|---|---|---|---|---|---|---|---|---|---|---|
198| 03.04.2026 | NOTION LABS INC | -6,240 | -6,240 | 1,248 | 20% | Part 10 | Part 5/6 | N | — | — |
199 
200### Example 2 — Domestic purchase with input VAT
201 
202**Input line:** `10.04.2026 ; UCOM ; DEBIT ; Business internet April ; -15,000 ; AMD`
203 
204**Reasoning:** Domestic Armenian telecoms. Standard 20%. Input VAT deductible.
205 
206| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
207|---|---|---|---|---|---|---|---|---|---|
208| 10.04.2026 | UCOM | -15,000 | -12,500 | -2,500 | 20% | Part 8 | N | — | — |
209 
210### Example 3 — Entertainment blocked
211 
212**Input line:** `15.04.2026 ; RESTORAN DOLMAMA ; DEBIT ; Business dinner ; -45,000 ; AMD`
213 
214**Reasoning:** Entertainment blocked. No input VAT recovery.
215 
216| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
217|---|---|---|---|---|---|---|---|---|---|
218| 15.04.2026 | RESTORAN DOLMAMA | -45,000 | -45,000 | 0 | — | — | Y | Q1 | "Entertainment: blocked" |
219 
220### Example 4 — Export of IT services (zero-rated)
221 
222**Input line:** `22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT consultancy ; +1,950,000 ; AMD`
223 
224**Reasoning:** Export of services. Zero-rated. Part 3. Requires export documentation.
225 
226| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
227|---|---|---|---|---|---|---|---|---|---|
228| 22.04.2026 | TECHCORP GMBH | +1,950,000 | +1,950,000 | 0 | 0% | Part 3 | Y | Q2 (HIGH) | "Verify export docs" |
229 
230### Example 5 — Motor vehicle blocked
231 
232**Input line:** `28.04.2026 ; ZANGAK AUTO ; DEBIT ; Car lease ; -120,000 ; AMD`
233 
234**Reasoning:** Passenger vehicle input VAT blocked. Default: full block.
235 
236| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
237|---|---|---|---|---|---|---|---|---|---|
238| 28.04.2026 | ZANGAK AUTO | -120,000 | -120,000 | 0 | — | — | Y | Q3 | "Motor vehicle: blocked" |
239 
240### Example 6 — Import of goods
241 
242**Input line:** `25.04.2026 ; CUSTOMS ; DEBIT ; Import VAT machinery ; -480,000 ; AMD`
243 
244**Reasoning:** Import VAT at customs. Recoverable. Part 9.
245 
246| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
247|---|---|---|---|---|---|---|---|---|---|
248| 25.04.2026 | CUSTOMS | -480,000 | -400,000 | -80,000 | 20% | Part 9 | N | — | — |
249 
250---
251 
252## Section 5 — Tier 1 classification rules (compressed)
253 
254### 5.1 Standard rate 20% (Tax Code Article 64)
255Single rate, no reduced rates. Sales to Part 1/2. Purchases to Part 8.
256 
257### 5.2 Zero rate
258Exports (customs declaration required), international transport, diplomatic supplies. Part 3.
259 
260### 5.3 Exempt supplies
261Financial services, insurance, medical, educational, residential rental, public transport, postal universal service, agricultural land.
262 
263### 5.4 Input VAT on domestic purchases
264Deductible if: for taxable supplies, valid tax invoice, supplier is VAT registered. Part 8.
265 
266### 5.5 Reverse charge — non-resident services (Tax Code Article 40)
267Self-assess at 20%. Part 5 (base), Part 6 (output), Part 10 (input credit). Net zero for fully taxable.
268 
269### 5.6 Import VAT
270At customs. Base = customs value + duties. 20%. Part 9. Recoverable.
271 
272### 5.7 Blocked input VAT
273- Passenger vehicles (unless taxi/rental/driving school)
274- Entertainment and representation
275- Personal consumption
276- Without valid tax invoice
277- For exempt supplies
278 
279### 5.8 Credit notes
280Both parties adjust in current period.
281 
282---
283 
284## Section 6 — Tier 2 catalogue (compressed)
285 
286### 6.1 Fuel/vehicles — *Default:* 0%. *Question:* "Car or commercial vehicle?"
287### 6.2 Entertainment — *Default:* block.
288### 6.3 SaaS entities — *Default:* reverse charge. *Question:* "Check invoice for entity."
289### 6.4 Owner transfers — *Default:* exclude. *Question:* "Customer payment or own money?"
290### 6.5 Incoming from individuals — *Default:* domestic 20%. *Question:* "Was this a sale?"
291### 6.6 Foreign incoming — *Default:* zero-rated export. *Question:* "Export documentation?"
292### 6.7 Large purchases — *Question:* "Fixed asset (>12 months life)?"
293### 6.8 Mixed-use phone — *Default:* 0%. *Question:* "Business line?"
294### 6.9 Cash withdrawals — *Default:* exclude. *Question:* "What for?"
295### 6.10 Rent — *Default:* no VAT (residential). *Question:* "Commercial with VAT invoice?"
296 
297---
298 
299## Section 7 — Excel working paper template
300 
301Per `vat-workflow-base` Section 3 with Armenia-specific box codes from Section 1.
302 
303```
304| Part 1 | Taxable supplies 20% | =SUMIFS(...) |
305| Part 2 | Output VAT 20% | =Part1*0.20 |
306| Part 3 | Zero-rated | =SUMIFS(...) |
307| Part 5 | Reverse charge base | =SUMIFS(...) |
308| Part 6 | Output VAT reverse charge | =Part5*0.20 |
309| Part 7 | Total output VAT | =Part2+Part6 |
310| Part 8 | Input VAT domestic | =SUMIFS(...) |
311| Part 9 | Input VAT imports | =SUMIFS(...) |
312| Part 10 | Input VAT reverse charge | =Part5*0.20 |
313| Part 11 | Total input VAT | =Part8+Part9+Part10 |
314| Part 12 | Net payable/credit | =Part7-Part11 |
315| Part 13 | Credit B/F | [manual] |
316| Part 14 | Net after credit | =Part12-Part13 |
317```
318 
319---
320 
321## Section 8 — Armenian bank statement reading guide
322 
323**CSV format conventions.** Ameriabank and ACBA exports typically use semicolon or comma delimiters with DD.MM.YYYY dates. Ardshinbank exports may use ISO dates.
324 
325**Armenian language variants.** ashkhatavardz (salary), tokos (interest), vark (loan), kankhik (cash), gnumner (purchases), vacharqner (sales), pashtpan (lawyer), hashvapah (accountant).
326 
327**Internal transfers.** Own-account transfers between client's Ameriabank, ACBA, Ardshinbank accounts. Always exclude.
328 
329**Foreign currency.** Convert to AMD at the Central Bank of Armenia rate on the transaction date.
330 
331**IBAN prefix.** AM = Armenia.
332 
333---
334 
335## Section 9 — Onboarding fallback
336 
337### 9.1 Entity type — *Inference:* "LLC"/"SRL" endings. *Fallback:* "Sole trader or company?"
338### 9.2 VAT registration — *Inference:* asking for VAT return = registered. *Fallback:* "VAT payer or turnover tax?"
339### 9.3 TIN (HVHH) — *Fallback:* "What is your tax ID?"
340### 9.4 Filing period — *Inference:* statement dates. *Fallback:* "Which month?"
341### 9.5 Industry — *Inference:* counterparty mix. *Fallback:* "What does the business do?"
342### 9.6 Exempt supplies — *Fallback:* "Do you make exempt sales?" *If yes, R-AM-4 fires.*
343### 9.7 Credit B/F — *Always ask:* "VAT credit from previous month?"
344### 9.8 Cross-border — *Inference:* foreign IBANs. *Fallback:* "Customers outside Armenia?"
345 
346---
347 
348## Section 10 — Reference material
349 
350### Sources
3511. Tax Code of Armenia (as amended) — Articles 40, 64, et seq.
3522. SRC e-filing — https://www.petakner.am
3533. Central Bank of Armenia rates — https://www.cba.am
354 
355### Known gaps
3561. IT sector special regime not covered. 2. Turnover tax regime not covered. 3. FEZ rules not covered.
357 
358### Change log
359- **v2.0 (April 2026):** Full rewrite to Malta v2.0 10-section structure.
360- **v1.x:** Initial skill.
361 
362## End of Armenia VAT Skill v2.0
363 
364 
365---
366 
367## Disclaimer
368 
369This 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.
370 
371The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
372 

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About

Use this skill whenever asked to prepare, review, or classify transactions for an Armenian VAT (AVH) return for any client. Trigger on phrases like "Armenia VAT", "Armenian VAT", "AVH return", "SRC filing", or any request involving Armenian VAT filing. This skill covers standard VAT payers filing monthly returns. Turnover tax, micro-enterprise, and IT sector special regimes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Armenian VAT work.

AMty-2025

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