Essentia World Tax News - Armenia Tax

Armenia Tax Update On Taxation Of Digital Services:

The National Assembly of the Republic of Armenia recently adopted amendments to the Tax Code of the Republic of Armenia concerning the taxation of digital services with Value Added Tax. The changes enter into force on 1 January 2022 and affect also non-resident entities that do not have a permanent establishment (PE) in Armenia.

Thus, in cases where a non-resident entity provides digital services to individuals and the Republic of Armenia, according to the law, is considered the place of provision of such services, the non-resident is now obliged to register with the tax authorities of the Republic of Armenia, file VAT returns, and pay the corresponding tax to the state budget.

The list of e-services is determined by the Government. It is still in the draft form and will be published on the official website of the tax authority within three months from the date of entry into force of the law.