Training Center

A 6-day advanced training course on "Value Added Tax"

On October 2, 7, 9, 14, 16 and 21, 2026, from 18:30 to 21:00, the SRC Training Center, RA will host an advanced 6-day training course on “Value Added Tax (VAT)”.
The course will take place at 12/3 Aharonyan Street, Yerevan.
To participate, please submit an application by August 25, 2026, inclusive, and complete the participation fee payment to the Yerevan No. 1 TGD Account No. 900018002585.
Please note that this course organized by the SRC Training Center is included in the list of activities intended for Continuing Professional Development (CPD).
Participants who successfully complete the course will receive a certificate of completion.
Trainer: Ashot Mirumyan, Head of the Procedures Division of the Administration Methodology and Procedures Department, SRC RA.
12/3 Aharonyan Street
A 6-day advanced training course on "Value Added Tax"
68,000 AMD
3 or more participants?
20% discount for each participants from the same organization.
Content
6 Theme | 15 Hour
  • 18:30-21:00
    18:30-20:00
    • Key concepts used in the Tax Code
    • Tax types and taxation systems
    • Taxable period
    • Tax calculation procedure
    • Tax calculation methods and accounting rules
    • Rules for accounting for transactions and operations denominated in foreign currency
    • Tax benefits
    • Related organizations and (or) physical entities
    • Joint venture participants and reporting participant

    20:00-20:15
    Coffe Break

    20:15-21:00
    • Discussion of practical examples with calculations
  • 18:30-21:00
    18:30-20:00
    • Value Added Tax
    • VAT payers
    • Registration with the tax authority
    • Specific features of VAT payer registration
    • VAT payer registration procedures
    • Taxable object for VAT purposes
    • Place of supply of goods
    • Time of supply of goods

    20:00-20:15
    Coffee Break

    20:15-21:00
    • Discussion of practical examples with calculations
  • 18:30-21:00
    18:30-20:00
    • Place of performance of work and provision of services
    • Time of performance of work and provision of services
    • Invalidating transactions of supply of goods, performance of work, and (or) provision of services
    • Adjusting transactions of supply of goods, performance of work, and (or) provision of services
    • Tax invoice and its preparation
    • Issuance, invalidation and cancellation of tax invoices

    20:00-20:15
    Coffee Break

    20:15-21:00
    • Discussion of practical examples with calculations
    • Examples of completing, cancelling, invalidating and adjusting tax invoices
  • 18:30-21:00
    18:30-20:00
    • Importation of goods into the Republic of Armenia from non-EAEU member states
    • Importation of goods having the status of EAEU goods into the RA from EAEU member states
    • Procedures and deadlines for submitting tax declarations on importation and declarations on payment of indirect taxes in cases of importing goods from EAEU member states
    • Legal regulations regarding the return and destruction of goods imported from EAEU member states
    • Traceability of goods imported into the territory of the RA

    20:00-20:15
    Coffee Break

    20:15-21:00
    • Discussion of practical examples with calculations
    • Example of filling out an import tax declaration
    • Example of filling out a declaration on the payment of indirect taxes
  • 18:30-21:00
    18:30-20:00
    • Value Added Tax taxable base
    • Specific features of determining the VAT tax base
    • VAT rates
    • Transactions and operations exempt from VAT
    • Transactions subject to VAT at the zero rate

    20:00-20:15
    Coffee Break

    20:15-21:00
    • Discussion of practical examples with calculations
  • 18:30-21:00
    18:30-20:00
    • Procedure for calculating VAT payable to the state budget
    • Procedure for implementing Value Added Tax offsets (deductions)
    • Restrictions on implementing offsets (deductions)
    • Procedure for reformulating liabilities and offsets (deductions)
    • Procedure for calculating VAT amounts refundable from the state budget
    • Submission of unified VAT and excise tax calculations
    • Procedure for filling out the VAT return

    20:00-20:15
    Coffee Break

    20:15-21:00
    • Discussion of practical examples with calculations
    • Example of filling out the VAT return
More information

 The course is available both in-person and online.

 📧  To register, you can also send an application to trainingcenter@src.training-center.am.

  • For Organizations: Name, TIN (Taxpayer Identification Number), participant's full name, and phone number.
  • For Individuals: Full name, phone number, and registered address.
     

For additional information, please call +374 60 844 968, +374 60 844 985, or email: TrainingCenter@src.training-center.am

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