Prepare, review, or classify transactions for an Armenian VAT (AVH) return for any client.
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Rates and citations we keep current from primary sources. The method, how a practitioner actually does this work, can only come from someone who has done it.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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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 |
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 |
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 |
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 |
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 |
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 |
Insurance pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ROSGOSSTRAKH, INGO ARMENIA, NAIRI INSURANCE | EXCLUDE | Exempt |
| APAHOV, INSURANCE | EXCLUDE | Same |
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 |
Food and entertainment pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SUPERMARKET, YEREVAN CITY, SAS | Default BLOCK | Personal provisioning |
| RESTAURANT, RESTORAN, CAFE, BAR | Default BLOCK | Entertainment blocked |
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 |
Payment processors pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE, PAYPAL (transaction fees) | EXCLUDE (exempt) | Financial service |
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 |
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 |
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 | — | — |
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 | — | — |
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" |
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" |
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" |
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 | — | — |
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 |
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.
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.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Other Armenia computations in the OpenAccountants Tax Library.
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."
R-AM-1 — Turnover tax regime
Turnover tax payers do not file VAT returns and cannot claim input VAT. Out of scope.
R-AM-2 — Micro-enterprise
Micro-enterprises are exempt from VAT. Out of scope.
R-AM-3 — IT sector special regime
IT sector special regime entities may have modified VAT obligations. Please use a qualified Armenian practitioner.
R-AM-4 — Partial exemption
Input VAT apportionment required. Use a qualified practitioner.
R-AM-5 — Free economic zone
FEZ entities have special VAT rules. Out of scope.
R-AM-6 — Income tax
This skill handles VAT returns only.
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 |
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 |
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 |
Insurance pattern table
| Pattern | Treatment | Notes | |---|---|---| | ROSGOSSTRAKH, INGO ARMENIA, NAIRI INSURANCE | EXCLUDE | Exempt | | APAHOV, INSURANCE | EXCLUDE | Same |
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 |
Food and entertainment pattern table
| Pattern | Treatment | Notes | |---|---|---| | SUPERMARKET, YEREVAN CITY, SAS | Default BLOCK | Personal provisioning | | RESTAURANT, RESTORAN, CAFE, BAR | Default BLOCK | Entertainment blocked |
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 |
Payment processors pattern table
| Pattern | Treatment | Notes | |---|---|---| | STRIPE, PAYPAL (transaction fees) | EXCLUDE (exempt) | Financial service |
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 |
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 |
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 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 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 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 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 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 | — | — |
Standard rate
20%
Zero rate applicability
Exports (customs declaration required), international transport, diplomatic supplies. Part 3.
Exempt supplies list
Financial services, insurance, medical, educational, residential rental, public transport, postal universal service, agricultural land.
Input VAT deductibility conditions
Deductible if: for taxable supplies, valid tax invoice, supplier is VAT registered. Part 8.
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
Import VAT treatment
At customs. Base = customs value + duties. 20%. Part 9. Recoverable.
Blocked input VAT categories
Passenger vehicles (unless taxi/rental/driving school); Entertainment and representation; Personal consumption; Without valid tax invoice; For exempt supplies
Credit note adjustment
Both parties adjust in current period.
Fuel/vehicles default and question
*Default:* 0%. *Question:* "Car or commercial vehicle?"
Entertainment default
*Default:* block.
SaaS entities default and question
*Default:* reverse charge. *Question:* "Check invoice for entity."
Owner transfers default and question
*Default:* exclude. *Question:* "Customer payment or own money?"
Incoming from individuals default and question
*Default:* domestic 20%. *Question:* "Was this a sale?"
Foreign incoming default and question
*Default:* zero-rated export. *Question:* "Export documentation?"
Large purchases question
*Question:* "Fixed asset (>12 months life)?"
Mixed-use phone default and question
*Default:* 0%. *Question:* "Business line?"
Cash withdrawals default and question
*Default:* exclude. *Question:* "What for?"
Rent default and question
*Default:* no VAT (residential). *Question:* "Commercial with VAT invoice?"
Entity type inference and fallback
*Inference:* "LLC"/"SRL" endings. *Fallback:* "Sole trader or company?"
VAT registration inference and fallback
*Inference:* asking for VAT return = registered. *Fallback:* "VAT payer or turnover tax?"
TIN fallback
*Fallback:* "What is your tax ID?"
Filing period inference and fallback
*Inference:* statement dates. *Fallback:* "Which month?"
Industry inference and fallback
*Inference:* counterparty mix. *Fallback:* "What does the business do?"
Exempt supplies fallback
*Fallback:* "Do you make exempt sales?" *If yes, R-AM-4 fires.*
Credit B/F always ask
*Always ask:* "VAT credit from previous month?"
Cross-border inference and fallback
*Inference:* foreign IBANs. *Fallback:* "Customers outside Armenia?"
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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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