Armenia

Accounting and tax skills

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10 skills

Armenia Social Contributions

Armenia PayrollTax year 2026

Use for Armenian 2026 pension social payments, military stamp and universal health insurance. Establish participation, residence status, age, elections, income class, register entry and continuation before calculating employee or entrepreneur amounts. Covers ordinary monthly and annual pension caps, elected participants, employer-funded childcare, stamp populations and periods, health funding and separate transitional reporting/payment. Includes two conditional examples with supplementary controls preserved in the research record.

Not yet approved

Built from the law

Transfer Pricing in Armenia

Armenia Transfer PricingTax year 2026

Prepare Armenia transfer-pricing workpapers for 2026: identify related persons, controlled cross-border and specified domestic transactions, separate the annual regulation and notification thresholds, select a supported pricing method, calculate a range and reconcile adjustments. Covers local/master documentation, the statutory country-reporting trigger, notification form structure, deadlines and sanctions. Includes two reproducible examples and preserved supplementary research controls for aggregation, CUP, cost-plus, resale, net margin, financing and missing documentation. Use for Armenian related-party pricing, permanent-establishment allocations, market margins and controlled-transaction notices. Supplies the actual local/master documentation and country-report forms, contents, reporting-entity notice, currencies, languages and delivery clocks. Specialist transactions, large-group statutory/order scope mismatches, remedies, actual portal acceptance and independent accountant review remain separate boundaries. Checked against the law.

Not yet approved

Built from the law

Armenia VAT

Armenia VAT / GSTTax year 2026

Use for ordinary Armenian VAT in 2026, including taxable-person status, registration, place of supply, goods and service tax points, net or inclusive prices, output tax and input recovery. Separates domestic invoices, non-EAEU imports, EAEU imports and recipient-accounted foreign services, with timing, documentary and later-use conditions.

Not yet approved

Built from the law

Cross Border in Armenia

Armenia Cross-BorderTax year 2026

Prepare Armenia 2026 corporate and personal cross-border workpapers: establish residence and permanent-establishment status, classify Armenian-source receipts, separate PE profit from non-attributed income, compute domestic nonresident withholding and reconcile capped foreign-tax credit. Covers offshore services, payment and dividend triggers, quarterly versus annual filing, electronic residence certificates and enacted future-date gates. Includes two examples and supplementary research controls for royalties, net-guaranteed consultancy, dividends, credit limitation and carryforward, and PE attribution. Use for Armenian nonresident payments, foreign companies, source of income, tax treaties and foreign tax. Supplies ordinary personal source/property, agent/no-agent reporting and departure-year methods. Maps the current SRC recipient application, authority approval and receiving-account instruction. Taxpayer-specific treaty entitlement, specialist property/exit/mobility and actual bank-settlement timing remain separate boundaries. Checked against the law.

Not yet approved

Built from the law

Company Formation in Armenia

Armenia Company FormationTax year 2026

Use for ordinary Armenian limited liability company formation in 2026, founder and foreign-document requirements, charter capital, contributions, registration periods and first compliance steps. Covers natural and legal founders, a sole founder, paper and information-system routes, tax-regime statements and beneficial-owner filing dates.

Not yet approved

Built from the law

Tax Overview in Armenia

ArmeniaTax year 2026

Use as the 2026 Armenian country entry point for personal income tax, company profit tax, VAT, pension and other social payments, payroll, transfer pricing and cross-border questions. Routes individuals, registered entrepreneurs, resident organisations, non-residents and permanent establishments to the appropriate detailed Guide. Highlights the distinction between headline rates, a legally established tax base, special-regime eligibility and year-specific annual filing dates. Also routes incorporation and business-regime comparison questions to the supporting Guides. This overview is a map, not a complete computation or taxpayer classification. All seven tax domains apply. The detailed Guides supply all seven ordinary domains, including the statutory benefit minimum, Service payment route and current SRC treaty-refund application/approval/account method. Independent source-review records and remaining specialist/operational boundaries are preserved; named professional attestation remains pending.

Not yet approved

Built from the law

Armenia Payroll

Armenia PayrollTax year 2026

Use for Armenian ordinary 2026 salary payroll, distinct accrued salary and paid contract-income bases, PIT, pension participation and caps, stamp and health entry/continuation. Reconcile employee net pay, employer-funded exceptions, registration, the published monthly calculation and separate health obligations. Includes two conditional examples with supplementary controls preserved in the research record and the qualifying voluntary-pension deduction method.

Not yet approved

Built from the law

Armenia Income Tax

Armenia Income TaxTax year 2026

Prepare Armenia 2026 individual income-tax workpapers for salary, interest, royalty, rent, dividends, ordinary property and foreign-income credit, with ordinary refund and personal cross-border methods. Distinguishes personal income from entrepreneur business regimes, taxable versus reportable receipts, accrual/payment events, tax-agent withholding and annual prefill. Explains the separate 2025 declaration filed in 2026 and general 2026 filing dates. Includes two reproducible examples and preserved supplementary research controls and targeted published-form mapping. Use for Armenian PIT and annual declarations. Payroll levies are in the companion Guides. Specialist exemptions/refunds, actual portal acceptance, taxpayer-specific treaty entitlement and named accountant attestation remain separate boundaries. Checked against the law.

Not yet approved

Built from the law

Corporate Income Tax in Armenia

Armenia Corporate TaxTax year 2026

Prepare Armenia 2026 ordinary corporate and registered-PE profit-tax workpapers: reconcile accounts to the tax base, test documented deductions and capped costs, replace book depreciation, age prior losses, compute the lower-of quarterly advance and reconcile annual credits. Includes two reproducible examples and preserved supplementary research controls covering the tax bridge, representation, depreciation, losses, instalments, interest and donations. Use for Armenian CIT, business expenses, asset amortisation and annual profit-tax returns. Maps ordinary turnover and micro eligibility, computation and transitions, and the published profit-tax return with sign and special-row limits. Specialist incentives/assets, actual portal discrepancies and professional attestation remain separate. Checked against the law.

Not yet approved

Built from the law

Armenia Tax Optimization

Armenia Tax OptimizationTax year 2026

Use for 2026 Armenian business-regime comparisons and lawful tax planning for a company or individual entrepreneur. Separates ordinary company profit tax, turnover-tax eligibility and activity rates, entrepreneur profit tax and micro-business conditions. Test the legal form, activity classification, exclusions, turnover and election dates before comparing amounts.

Not yet approved

Built from the law