E-VAT System for Non-Resident Service Providers: Delivering Smarter VAT Management

A digital platform that enables non-resident digital service providers to register, declare, and pay VAT in Armenia through a streamlined, user-friendly online process.

Introduction

As part of Armenia’s commitment to fair and transparent taxation in the digital economy, the e-VAT System was launched in 2022 to simplify VAT registration and reporting for non-resident companies providing electronic services to Armenian customers.
The system was developed to help Armenia align with OECD and EU digital taxation principles, ensuring equal treatment of local and foreign providers and strengthening cross-border tax compliance.

Through this user-friendly online platform, non-resident providers can register electronically, file tax returns, and pay VAT instantly by card, all without the need for a local bank account.

Since its launch, the system has demonstrated strong and continuous growth:

2022: 43 non-resident companies registered, paying 1.6 billion AMD in VAT.
2023: Registrations increased to 54 companies, with VAT payments rising to 2.7 billion AMD.
2024: Adoption continued to grow — 69 companies registered and contributed 5.1 billion AMD.
2025 (first half): Already 69 companies have registered, with 3.1 billion AMD paid to the state budget.

Challenge

Before the introduction of the e-VAT system, non-resident digital service providers faced complex and fragmented procedures:

Paper-based registration and declaration processes.
No multilingual online interface for international users.
Difficulties making VAT payments from abroad.

The State Revenue Committee required a modern, secure, and fully digital solution that would ensure transparency, compliance, and simplicity for both non-resident taxpayers and the Armenian tax authority.

Solution

Team Solutions developed and implemented the e-VAT online portal, available at
file-online.taxservice.am,
offering a complete end-to-end experience for non-resident taxpayers.

Key features

  • Quick online registration with the Armenian tax authorities through a simplified electronic process.

  • Electronic signature for securely signing tax returns without paper documentation.

  • Multilingual interface available in English, Armenian, and Russian for global accessibility.

  • Self-assessment tool to help users determine whether they are subject to Armenian VAT obligations.

  • In-system VAT payments by card, eliminating the need for an Armenian bank account.

  • Automated dashboard for real-time monitoring of registrations, filings, and payments by both users and the SRC.

  • Secure system architecture with encryption, audit logging, and role-based access.

  • Streamlined registration, declaration, and payment processes through digital automation.

Results & Impact

Since its launch, the e-VAT system has significantly strengthened Armenia’s digital tax administration and improved compliance among non-resident e-service providers.

In total, more than 12.5 billion AMD has been collected through the system as of the first half of 2025, demonstrating its long-term fiscal impact.

The simplified registration flow, multilingual interface, integrated e-signature, and card-based payment option have collectively removed barriers for non-resident companies, resulting in higher compliance rates.

For the State Revenue Committee, the system provides real-time oversight of registrations, filings, and payments, enabling more informed monitoring and policy decisions.

By supporting OECD-aligned digital-tax practices, the system enhances Armenia’s global compatibility and transparency in the digital economy.

Why Team Solutions

With more than a decade of expertise in tax-administration and e-government software, Team Solutions has been a trusted partner of the State Revenue Committee in developing secure, high-performance digital platforms that transform public service delivery.

The e-VAT system demonstrates the company’s ability to combine deep domain knowledge with innovation and robust system architecture.