TABLE OF CONTENTS
This policy outlines the rules and documentation requirements for reimbursing business-related expenses incurred by employees working in or traveling to Armenia.
Invoicing & Documentation
To qualify for tax-free reimbursement, the following documentation is required:
Business Trip Certificate authorizing the travel
Employee Expense Report: Expense reports and receipts must be submitted within 3 working days of completing the trip
Original fiscal receipts for all expenses
Fiscal receipts are mandatory for every expense, regardless of amount. All expenses must have a clear and justified business purpose.
Non-Cash Benefits: Must be handled with caution, as they are typically taxable for the employee
Company Name Requirement:
All receipts must be issued in the name of Remote People:
Remote People Global Technology Armenia LLC Tax code:
01042608 264.110.1255633
Reimbursement & Taxability
Tax-Free Expenses (with proper documentation):
Transportation tickets
Hotel accommodation
Business-related communication costs
Parking and tolls
Official daily allowance
Per Diems:
National Rate (2025): 12,000 AMD/day
International Rates: Published annually by the Ministry of Labor and Social Affairs
(based on UN rates and vary by destination).Amounts paid above the official caps are considered taxable income.
Travel & Mileage
Mileage Reimbursement:
Armenia does not have a legally defined per-kilometer rate for private car use. Reimbursement is based on actual public transport costs (e.g., bus, train tickets).Parking & Tolls:
These are treated as separate business expenses and must be supported by original fiscal receipts. They are not included in mileage logs or per diem allowances.
Business Travel Caps
Domestic Travel:
Per Diem: 12,000 AMD/day
Lodging Cap: 25,000 AMD/day in Yerevan; 20,000 AMD/day in other regions
International Travel:
Daily allowance and lodging caps are set annually by the government based on UN rates
These serve as the maximum tax-free reimbursement limits
Travel-Specific Rules
All transportation costs (air, bus, train, taxi) are reimbursable with valid tickets or fiscal receipts
Electronic ride-hailing services (e.g., Bolt, GG) are permitted for business travel within Armenia
Client Entertainment & Gifts
Deductible for the company
Taxable for the employee if the benefit is non-cash (e.g., gifts, meals)
Health & Wellness
Not deductible: Gym memberships, therapy, yoga, etc.
Exception: Company-provided voluntary health insurance may be tax-free under specific conditions