| 中文摘要 | 亚美尼亚博彩公司月度合规清单：每月15日前提交GGR报告，季度增值税申报，年度审计由RCA认可会计师负责。 |
An Armenian iGaming licence comes with a well-defined compliance calendar. Missing a filing deadline triggers automatic fines; missing an RCA GGR report risks licence suspension. This guide gives iGaming operators and their finance teams a complete monthly compliance checklist — covering tax filings, RCA regulatory reports, payroll obligations, and annual requirements. Retrieve Legal’s accounting compliance team manages all of these on behalf of licensed operators.
Monthly Compliance Calendar for Armenian iGaming Companies
| Due Date | Filing / Action | Filed With | Penalty for Late |
| 15th | Monthly GGR Report to RCA | Regulatory Commission of Armenia | AMD 500,000 (~$1,300) |
| 20th | Payroll tax & social contributions | State Revenue Committee | 12% per annum on the underpaid amount |
| 20th | Personal income tax (PIT) for employees | State Revenue Committee | AMD 50,000 per violation |
| 25th | VAT return (if VAT-registered) | State Revenue Committee | 1.5x underpaid VAT |
| Quarterly | Corporate income tax advance payment | State Revenue Committee | Interest + 130% of RA Central Bank rate |
| Annual (Apr 20) | Annual CIT return | State Revenue Committee | AMD 50,000 + interest |
| Annual (Jun 30) | Audited financial statements | RCA (for licensed entities) | Licence review risk |
Corporate Income Tax: What iGaming Companies Actually Pay
Under the Armenian Tax Code, an iGaming company qualifying for the 5% IT incentive rate pays:
- 5% CIT on net profit — applied quarterly via advance payments, reconciled in the annual return
- Advance payment calculation: prior year CIT liability ÷ 4, paid in March, June, September, December
- Annual return due by April 20 of the following year — reconciles actual vs advance payments
- No minimum tax, no alternative minimum tax structure
For companies not qualifying for the 5% incentive (standard 18% CIT), the same calendar applies but the financial impact is materially different. Retrieve Legal assists with National Competitiveness Foundation qualification — missing the 60-day application window after incorporation is the single most expensive mistake operators make.
VAT for iGaming Operators: When It Applies and When It Doesn’t
- GGR from Armenian-resident players: 20% VAT applies if the company is VAT-registered and annual turnover exceeds AMD 115M (~$290K)
- GGR from non-resident players: 0% VAT (export of services)
- B2B software licensing to non-Armenian entities: 0% VAT
- Platform fees charged to sub-licencees: 20% VAT if Armenian-resident sub-licencee; 0% if non-resident
Most iGaming operators focus on non-resident player markets, meaning their effective VAT rate on GGR is 0%. Mandatory VAT registration applies only if Armenian-resident player revenue exceeds AMD 115M. Voluntary VAT registration is available and may be advantageous for input VAT recovery on office, IT, and professional service costs.
Payroll Tax & Social Security: The Numbers
| Component | Rate | Notes |
| Personal income tax (PIT) | 20% flat rate | Withheld by the employer |
| Employee social security | 2.5–5% of salary | Withheld by the employer |
| Employer social security | 3.5–7% of salary | 50% reimbursed for qualifying IT firms with 30+ staff |
| Stamp duty | 0% | No stamp duty on contracts |
RCA Regulatory Compliance: The Non-Negotiables
- AML/CFT Policy must be updated and re-approved by RCA annually — usually October filing
- Responsible gambling report: quarterly summary of self-exclusion and problem gambling incidents
- Player fund segregation: player deposits must be held in a segregated bank account. Retrieve Legal sets up the compliant account structure at Ameriabank
- RNG recertification: required every 2 years (GLI or BMM certification)
- Licence renewal: Class A/B licences are valid for 5 years. Renewal application must be filed 90 days before expiry
FAQ
1. Can Retrieve Legal handle all our monthly filings?
Yes. Retrieve Legal’s accounting compliance package for iGaming companies covers: monthly GGR report preparation and submission, payroll tax filings, VAT returns, annual CIT return, and RCA annual audit coordination. Priced on a flat monthly retainer.
2. What accounting software does the SRC accept?
Armenian tax filings are submitted via the SRC’s online portal (esrc.am). Retrieve Legal uses accounting software integrated with the portal. QuickBooks and Xero can be used for internal bookkeeping.
3. Do I need an Armenian-licensed auditor?
Yes — for RCA licence purposes, the annual financial statements must be audited by a firm licensed by the Chamber of Auditors of the Republic of Armenia. Retrieve Legal coordinates with the two firms in Yerevan with iGaming sector experience.