Armenia — Monthly VAT Declaration (petakner.am)

Confirm the client is on the standard VAT regime and not excluded (turnover tax below AMD 115,000,000, micro-enterprise, IT special regime, or FEZ entity). Collect the client TIN (HVHH), the reporting month, and at minimum the bank statement export from their Armenian bank (Ameriabank, ACBA, Ardshinbank, etc.).

Parse the bank statement CSV or PDF for the reporting month, converting all foreign-currency lines to AMD at the Central Bank of Armenia rate on each transaction date. Classify every line into: domestic taxable sales (Part 1), zero-rated exports (Part 3), reverse-charge services from non-residents (Parts 5/6/10), domestic purchases with input VAT (Part 8), import VAT paid at customs (Part 9), or excluded lines (salaries, bank charges, insurance, internal transfers, exempt supplies).

Aggregate the classified lines into the fourteen declaration parts using the Armenia-specific box codes. Apply blocked-input-VAT rules (passenger vehicles, entertainment, personal consumption, lines without a valid tax invoice). Calculate reverse-charge self-assessment (Tax Code Article 40, 20%) and confirm net-zero treatment for fully taxable businesses. Carry forward any prior-period credit.

Transfer the working paper totals into the electronic VAT declaration form on petakner.am. Verify the figures balance, attach or reference supporting export documentation for zero-rated lines (customs declarations), and complete the reverse-charge disclosure for non-resident services. Confirm the filing deadline is the 20th of the month following the reporting month.

Submit the declaration electronically via petakner.am before the 20th-of-month deadline. Record the SRC confirmation reference. Initiate AMD bank transfer for any net VAT payable. Archive all source documents (bank statement, invoices, customs declarations, reverse-charge schedules) and note the closing credit balance (Part 14) to carry forward as Part 13 in the next period.