Expense management module › Global expense management › Armenia
Last updated : 11.05.2026
Expense rules in Armenia.
Armenia applies VAT at 20%. Booming tech hub (Yerevan), EAEU member, AMD informally pegged to USD.
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1Expense rules & reclaimable VAT
VAT 20% single rate. E-invoice mandatory via SRC.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 20% | Deductible | E-invoice + TIN |
| Lodging | 20% | Deductible | TIN |
| Alcohol | 20% | Limited | Excluded |
| Fuel | 20% | Deductible | E-invoice |
| Transport | 20% | Deductible | Taxi/GG/airfare |
| Gifts | 20% | Non-deductible | Cap |
Receipt
E-invoice
TIN mandatory
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | E-invoice |
| Company car | – | Card | – |
| Taxi/GG | – | 100% receipt | E-invoice |
Tracking
Logbook
Date, distance
3Per diem and travel allowances
Company policy. Yerevan most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Yerevan | AMD 8 000 | AMD 30 000 | AMD 55 000 |
| Gyumri | AMD 6 500 | AMD 22 000 | AMD 38 000 |
| Vanadzor | AMD 6 000 | AMD 20 000 | AMD 35 000 |
| Other | AMD 5 500 | AMD 18 000 | AMD 32 000 |
Conversion
~1 EUR = 430 AMD
Variable
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | VAT credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| IT companies | 0% CIT rate | Per 2014 law | IT regime |
Limitations
3 years
Keep
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