For purposes of VAT the moment of supply of goods (provision of services) is the moment when the goods were delivered or transferred to the buyers or when the services were provided to the customers. Art. 31 of the Law on VAT. The Court of Cassation held that VAT liability is created at the moment when the results of the works are transferred to the customer, which accepts them in a due manner.
All was exactly as described. Practical, cost-effective, and trustworthy legal services for all and any legal work in the Republic of Armenia. My long-term experience with this team has been good, and I am happy to recommend them for personal legal services. They respond promptly to communications, and their English/Armenian language skills are of professional standard. I will be using the services again for any issue that I have.