Armenia has rapidly positioned itself as a tech hub in the Caucasus, attracting international businesses and digital nomads. With a modernizing tax administration under the State Revenue Committee (SRC), compliance is becoming increasingly digital and strictly enforced.
For international enterprises and SaaS platforms, navigating the Armenian tax landscape means distinguishing between the universal 8-digit Tax ID (HVHH) and the personal social numbers (PSN), while managing VAT obligations for digital services.
Introduction
The backbone of Armenia’s fiscal infrastructure is the State Revenue Committee (SRC) (in Armenian: Petakan Ekamutneri Komite). Armenia uses a unified identification system for businesses, where the Tax ID serves as the primary key for all interactions with the state, from banking to customs.
For global enterprises, the challenge lies in verifying the TIN (HVHH) to ensure legitimate B2B trade. Missteps here prevent the correct application of the Reverse Charge mechanism and expose your business to a standard VAT liability of 20%.
