{"id":5221,"date":"2016-09-07T15:57:20","date_gmt":"2016-09-07T11:57:20","guid":{"rendered":"http:\/\/www.armenianlaw.com\/?p=5221"},"modified":"2018-02-25T17:58:10","modified_gmt":"2018-02-25T13:58:10","slug":"on-vat-payment-in-the-republic-of-armenia","status":"publish","type":"post","link":"https:\/\/www.armenianlaw.com\/en\/on-vat-payment-in-the-republic-of-armenia\/","title":{"rendered":"On VAT Payment Process in the Republic of Armenia"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Value-added tax is an indirect tax paid to the state budget for importation, exportation, and turnover of goods on the territory of the Republic of Armenia as well as providing\u00a0services at all stages.\u00a0VAT payers are legal entities carrying out entrepreneurial activity, foreign legal entities\u2019 branches which are registered in the Republic of Armenia, public notaries, and individual entrepreneurs.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>The objects of the VAT are agreements on:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">delivery of goods;<\/span><\/li>\n<li><span style=\"color: #000000;\">rendering services;<\/span><\/li>\n<li><span style=\"color: #000000;\">free consumption (with partial compensation); free provision of goods and services from VAT payers or delivery of goods or rendering services at an essentially lower price;<\/span><\/li>\n<li><span style=\"color: #000000;\">importation of goods by customs regime \u201cRelease for domestic consumption\u201d;<\/span><\/li>\n<li><span style=\"color: #000000;\">delivery of goods and rendering services as an investment for carrying out a joint activity without forming a legal entity.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">First of all value added tax is imposed on the turnover of goods and services in the Republic of Armenia. And it\u2019s significant that fewer than all amounts are subject to taxation. So, VAT is not imposed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">on state duties;<\/span><\/li>\n<li><span style=\"color: #000000;\">on free warranty service of realized goods, transferring shares of legal entities as well as transactions on privatization;<\/span><\/li>\n<li><span style=\"color: #000000;\">on reorganizing legal entities;<\/span><\/li>\n<li><span style=\"color: #000000;\">turnover on the realization of ownerless values and treasure troves, or transferring subsidies, subventions, financial incentives, obtaining which one doesn\u2019t cause a counter-obligation to deliver goods or render services;<\/span><\/li>\n<li><span style=\"color: #000000;\">when importing personal effects by individuals;<\/span><\/li>\n<li><span style=\"color: #000000;\">on the exportation of goods imported to Armenia in customs regime \u201cRe-exportation\u201d;<\/span><\/li>\n<li><span style=\"color: #000000;\">on real estate lease contracts by individual entrepreneurs and individuals (except public notaries);<\/span><\/li>\n<li><span style=\"color: #000000;\">and so on.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>The rate of VAT shall be determined in the amount of 20 (twenty) percent of taxable <a href=\"https:\/\/www.armenianlaw.com\/en\/turnover-tax-as-an-alternative-to-vat-and-profit-tax-in-the-republic-of-armenia\/\">turnover of goods and services<\/a>.<\/strong>\u00a0<strong>The amount of VAT within the amount of the total indemnity for the goods and services including 20 (twenty) percent rate shall be determined at the rate of 16.67<\/strong>\u00a0<strong>percent.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Tax legislation of the Republic of Armenia establishes an exemption and zero-rated taxation by VAT. Exemption from VAT is applied to transactions and operations on:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">the part of the fee for education at secondary schools, vocational schools for qualification and re-qualification, specialized- secondary and higher educational institutions;<\/span><\/li>\n<li><span style=\"color: #000000;\">sales of copy-books and music books, albums for drawing, children\u2019s and school literature, school educational publications; sales of scientific and educational editions published by higher educational institutions, specialized scientific organizations and the National Academy of Sciences of the RA;<\/span><\/li>\n<li><span style=\"color: #000000;\">scientific and research works;<\/span><\/li>\n<li><span style=\"color: #000000;\">sales of veterinary medicines, sales of poisonous chemicals used in agricultural production, fertilizers, agricultural plants and seeds of perennial plantations and planting material used by producers of agricultural production;<\/span><\/li>\n<li><span style=\"color: #000000;\">sales of newspapers and magazines;<\/span><\/li>\n<li><span style=\"color: #000000;\">provision of services by undertaker\u2019s offices, cemeteries, as well as other ritual services and sales of respective accessories related to death and burial;<\/span><\/li>\n<li><span style=\"color: #000000;\">insurance and reinsurance operations, including services related to them, which are rendered by insurance mediators and agents;<\/span><\/li>\n<li><span style=\"color: #000000;\">operations related to pension insurance, including services related to them, which are rendered by mediators and agents;<\/span><\/li>\n<li><span style=\"color: #000000;\">a number of financial operations and transactions;<\/span><\/li>\n<li><span style=\"color: #000000;\">lease of state and municipal housing, service fees paid by the owners of privatized flats;<\/span><\/li>\n<li><span style=\"color: #000000;\">delivery of goods and provision of services according to the procedure established by the Government of the RA for the preparation facilities of credit and grant programs of international financial organizations;<\/span><\/li>\n<li><span style=\"color: #000000;\">and other types of activity.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Zero-rated VAT is applied to:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">exportation of goods from the Republic of Armenia;<\/span><\/li>\n<li><span style=\"color: #000000;\">importation into the territory of the Republic of Armenia in customs regime \u201cProcessing on the customs territory\u201d and exportation in the regime \u201cRe-exportation\u201d in terms established by the law;<\/span><\/li>\n<li><span style=\"color: #000000;\">the taxable turnover of services whose place of provision is outside the domestic territory of the RA in accordance with this law;<\/span><\/li>\n<li><span style=\"color: #000000;\">the transit transportation of foreign loads through the territory of the RA;<\/span><\/li>\n<li><span style=\"color: #000000;\">to other types of transactions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The Law \u201cOn turnover tax\u201d established the new tax, replacing VAT and profit tax for legal entities. That law announces, that persons, whose annual turnover doesn\u2019t exceed 115.000.000 drams, have the right to file an application for a transition from VAT and profit tax to turnover tax. Persons whose total revenue of prior year exceeds 115.000.000 drams are subject to taxation with VAT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Each quarter (three months) is regarded as the reporting period of the value-added tax. VAT payers pay the tax to the state budget by the 20<sup>th<\/sup> date of the following first month of their reporting period. For some categories of VAT payers, tax legislation of the Republic of Armenia determines other terms of a reporting period.\u00a0When importing goods into the Republic of Armenia VAT must be paid to customs bodies within ten days of the importation day. But as the Republic of Armenia joined the Eurasian Economic Union, the importers from the EAEU enjoy the right to pay VAT to tax bodies of the Republic of Armenia by the 20<sup>th<\/sup> date of the following month.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>09.07.2016<\/strong><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Value-added tax is an indirect tax paid to the state budget for importation, exportation, and turnover of goods on the territory of the Republic of Armenia as well as providing\u00a0services at all stages.\u00a0VAT payers are legal entities carrying out entrepreneurial activity, foreign legal entities\u2019 branches which are registered in the Republic of Armenia, public notaries,&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":1593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57],"tags":[141,130],"class_list":["post-5221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications-en","tag-customs-en","tag-taxissues-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>On VAT Payment Process in the Republic of Armenia - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u043e\u0444\u0438\u0441 \u0412\u0430\u0440\u0434\u0430\u043d\u0430 \u0425\u0435\u0447\u044f\u043d\u0430<\/title>\n<meta name=\"description\" content=\"Value-added tax is an indirect tax paid to the state budget for importation, exportation, and turnover of goods on the territory of the Republic of Armenia as well as providing\u00a0services at all stages. 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