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