The purpose of the Slaughterhouse Service Provider Support Program is to encourage slaughterhouse slaughter, create equal competitive conditions for organizations and individual entrepreneurs that are considered value-added tax payers (hereinafter referred to as VAT payers), and  ensure the supply of high-quality and safe carcasses to the population.

The program is open to operators who:

1. Purchase  cattle from farms and individuals, carry out slaughtering at the slaughterhouse, and engage in carcass sales operations.
2. By the date of submitting the application to the Ministry of Economy of the Republic of Armenia (hereinafter referred to as the Ministry), do not have outstanding obligations regarding taxable income under the supervision of the tax authority and have submitted VAT and excise tax declarations for the previous 12 months (or less if the entity has been a VAT payer for less than 12 months). in,

Within the framework of the program, up to December 30, 2027, the operator will receive support amounting to 75% of the positive difference between the VAT calculated on the tax base of VAT-taxable transactions for the sale of carcasses obtained from the slaughter of cattle as a result of slaughterhouse activities during the reporting period, and the VAT amounts that can be credited (deducted) for the acquisition of cattle.

Support Provision Procedure:

The support process is initiated by the economic operator, who  applies to the Ministry in the form of either an electronic or paper application, accompanied by the following documents  in accordance with the program form N 1:

• An application prepared in accordance with Form N1 of the program, based on tax invoices, invoice vouchers, and other documents (which are not considered settlement documents prepared in accordance with the procedure established by law) received for the purchase of cattle, covering the three months preceding the month of submission of the first application, and, for subsequent applications, covering the month preceding the month of submission of the application, in accordance with Form N2 of the program.
• An application prepared in accordance with Form N1 of the program, based on the tax invoices for the sale of carcasses obtained from the slaughter of cattle, covering the month preceding the month of submission of the application in accordance with Form N3 of the program.
• Information regarding the names of the operator’s founders  or individual shareholders holding  more than 10% of shares, as well as the names and surnames of their family members (parents, spouse, and children).
• The copies of veterinary certificates for cattle transportation in form N 1. of.
• The economic operator, for the purpose of receiving support, shall submit an application to the Ministry in accordance with Form N1 of the program, by the last working day of the month following the month in  which the activities took place .

If the operator meets the program’s requirements, a support agreement is signed between the Ministry and the operator.

In case of any adjustments to previously declared VAT obligations, the operator must notify

the Ministry within 5 working days, and shall return any overpaid compensation amount within 30 working days following the adjustment date.

For more detailed information on the program, you can refer to  the following link.

For consultation  regarding the program, you can call the Hotline: 81-40