Invoice requirements in Armenia
In Armenia every individual entrepreneur issues an electronic settlement document when the work is done: a VAT payer issues a tax invoice, a turnover tax entrepreneur a tax bill without VAT. Software, IT, design, consulting and similar services to a client outside Armenia are supplied abroad and zero rated.
What the invoice must show
Tax invoice or tax bill
- Series and number
- Issue date
- Date the work or service was completed
- Type and volume of the service, unit price and total
- Your TIN, name, address, ID document and the mark "IE" (ԱՁ)
- The client's details and the signature of the person who issues it
- VAT rate and amount on a separate lineTax invoice of a VAT payer only
A turnover tax or micro entrepreneur, and anyone making a zero rated supply, issues a tax bill (հաշիվ վավերագիր): the same data without VAT. Documents are issued electronically.
Example invoice
Open in the invoice generatorInvoice
From
IE Armen Petrosyan
10 Abovyan Street Yerevan 0001 Armenia
TIN 12345678
To
Kestrel Software GmbH
Leopoldstrasse 40 80802 Munich Germany
VAT DE 987654321
| Description | Qty | Price | Total |
|---|---|---|---|
| Backend development, October 2026 | 120 | $35.00 | $4,200.00 |
- Subtotal
- $4,200.00
- Total
- $4,200.00
A developer on turnover tax invoicing a German company. The official copy is the electronic tax bill. Sample names and numbers.
Rules at a glance
- Who issues
- Every organisation and individual entrepreneur, for each supply of servicesTax Code, Article 56
- Fields
- Series and number, dates, service, price, both parties, VAT line for VAT payersTax Code, Article 55
- Not a VAT payer
- Issues a tax bill with the same data and no VATTax Code, Articles 55 and 67
- Form and timing
- Electronic, when the work or service is completed (since 1 September 2026)Tax Code, Article 56, as amended by HO-309-N
- VAT rate
- 20% standard, 0% for the Article 65 listTax Code, Article 63
- Listed services abroad
- Software, IT, consulting, design, marketing and similar for a client abroad: supplied outside Armenia, zero ratedTax Code, Articles 39 and 65
- Currency
- Foreign currency converted at the CBA rate published the business day before the supplyTax Code, Article 16
- Language
- Mutually acceptable language with foreign parties; forms in Armenian, other languages alongsideLaw on Language, Article 4
- Keep records
- At least 5 yearsTax Code, Article 33
On turnover tax
You are not a VAT payer, so you cannot issue a tax invoice. You issue a tax bill (հաշիվ վավերագիր) with the same data and no VAT line, in the electronic system, when the work is completed.
The invoice you send the client can be in English and in dollars. The electronic tax bill is the record the tax office sees.
If you pay VAT
For the services listed in Article 39 (licences, software development, consulting, legal, accounting, engineering, advertising, design, marketing, information processing and research) the place of supply is outside Armenia when the client is abroad. Those services are zero rated, and a zero rated supply is billed with a tax bill, not a tax invoice.
Services that are not on that list are supplied in Armenia by default, so a VAT payer charges 20%. Check your activity against the list before you leave VAT off.
Currency and the exchange rate
Since 1 July 2026 a foreign currency amount is converted on the day of supply, at the Central Bank of Armenia average rate published on the previous business day. Taxes are paid in dram. The older English translation on ARLIS still shows the earlier rule; the Armenian text is current.
What the law leaves open
Numbering: the Code asks for a series and number but leaves how they are assigned to a Government decision we did not find.
How to fill the buyer's TIN and passport fields for a foreign client with no Armenian TIN.
Whether the electronic tax bill itself must be in Armenian, and whether an individual entrepreneur counts as an "organisation" under the Law on Language.
The Law on Currency Regulation was not part of this check.
Questions
Do I add VAT for a client abroad in Armenia?
Not for the listed services such as software, IT, design and consulting: they are supplied outside Armenia and zero rated. On turnover tax you are not a VAT payer at all.
What document does a turnover tax entrepreneur issue?
An electronic tax bill (հաշիվ վավերագիր) with the same data as a tax invoice and no VAT line.
Can the invoice be in English?
With a foreign client the law allows a mutually acceptable language. Forms should be in Armenian, other languages alongside, so a bilingual document is the safe choice.
How long do I keep invoices in Armenia?
At least 5 years from the reporting period they refer to.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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