For VAT purposes the following services are deemed to be provided in Armenia if the recipient of services is registered in Armenia (art. 14 of the Law on VAT):
- Consulting
- Legal
- Accounting
- Expert
- Translation
- Engineering
- Data processing
- Software
- Financial
- Other similar services
Agency services are not considered to be a separate type of services but rather are treated according to the nature of services provided under the agency agreement. Thus, if legal services are provided under the agency agreement the services of the agent shall be treated as legal services for purposes of VAT . The Court of Cassation held that where, according to the agency agreement, the principal registered in Armenia charges the agent registered in the UK to find buyers for its products and sign contracts of sale for such products, the essence of the agreement is to perform legal and other actions (art. 806 of the Civil Code). Consequently, services provided under the agency agreement are legal services specified in art. 14 of the Law on VAT, which are provided in Armenia and to which provisions on zero rate VAT do not apply.
