Pursuant to Article 32 of the RA Law on Value Added Tax, Payments of VAT amounts shall be made to the state budget on a quarterly basis except for the following cases:
For those persons whose revenues from operations as defined by law (without VAT) for the previous calendar year exceeded 100 million, the VAT reporting period shall be each month.
The calculated VAT amounts shall be paid into the state budget up to and including the 20th date of the month following the reporting period.
The entities that are not considered as VAT payers, in accordance with the terms of the transactions in the territory of the Republic of Armenia will be liable to pay VAT if such occurs, in this case the VAT amounts shall be paid by the 20th date of the month following the implementation of transaction.
Department.”
