Armenia Value Added Tax (VAT) Frequently Asked Questions

Armenia Value Added Tax (VAT) collection on remote services provided to Armenia residents.

Subject to certain conditions, the Armenian Government requires non-resident companies providing remote services to collect Armenian VAT on these services when they are provided to Armenian residents or persons who are not registered for VAT. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Unless a seller has provided Amazon with its Armenian VAT ID as evidence that it is VAT-registered in Armenia, the rule requires Amazon to collect and remit Armenian VAT at a standard rate of 20% on Selling on Amazon fees charged to sellers who are residents of Armenia.

Armenian sellers who provide Amazon with their VAT ID will not have VAT of 20% applied to their Selling on Amazon fees.

To provide Amazon with your Armenian VAT ID:

1. Log into Seller Central.
2. Under Settings, click Account Info.
3. In the section Tax Information, click VAT information.
4. From the list of countries, select Armenia.
5. Type your 8-digit VAT ID, for example, 0+XXXXXXX.
6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.
7. Click Save.

To learn more, or understand how this may impact your Selling on Amazon account, visit the Armenian Tax Office website.

How does Armenian VAT apply to my selling account?

If you are a resident of Armenia, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Armenian VAT unless you are VAT-registered and have provided Amazon with an Armenian VAT as evidence that you are VAT-registered in Armenia.

I am no longer a resident of Armenia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Armenian VAT to my seller account?

Amazon is required to charge and remit Armenian VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Armenia. Amazon cannot refund Armenian VAT without a valid Armenian VAT ID on file.

How do I obtain an Armenian VAT ID?

You may be eligible to register for an Armenian VAT ID online by visiting your local tax office website or consult your tax and legal advisor.

I am not an Armenian resident; will Amazon charge my account Armenian VAT on fees?

If you are not a resident of Armenia, Selling on Amazon fees through your selling account will not be subject to Armenian VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Armenia.

How is Armenian VAT Charged?

Amazon will charge Armeniansellers a standard rate of 20% VAT on Selling on Amazon fees if the seller does not have a valid Armenian VAT ID on file as evidence that it is VAT-registered.

Why is Amazon continuing to collect Armenian VAT when I have provided a valid Armenian VAT ID?

Amazon will not calculate and collect Armenian VAT if you have provided a valid Armenian VAT ID as evidence that you are VAT-registered in Armenia.

However, there may have been VAT collected on the orders due to timing. Amazon calculates Armenian VAT when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Armenian VAT may have been collected on orders placed prior to the time you provided your Armenian VAT.

I have updated my information to reflect my current address, which is outside Armenia. Why is Amazon continuing to collect Armenian VAT?

Amazon calculates Armenian VAT on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Armenia, then Armenian VAT will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.

Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.

How do I receive a refund for previously-charged Armenian VAT on my seller account?

You may request a refund for previously-charged Armenian VAT once you have provided Amazon with a valid Armenian VAT ID as evidence that you are VAT-registered in Armenia.

To request a refund:

1. Submit your Armenian VAT ID to Amazon by following the process listed above.
2. Contact Amazon Seller Support through the Contact us form.
   
   1. Click Selling on Amazon.
   2. Click Other issues and then Tax Questions.
   3. Under What are your tax questions, request a refund of the Armenian VAT charged to your seller account.
3. You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

Will Amazon provide me with an invoice for any Armenian VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who have a valid Armenian VAT registration number which will be emailed to the primary email address of the account. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

Where you do not provide a valid VAT registration number, you will see VAT on your listing/referral fees in your Seller Central Selling account, under the Order Details page.