Tax Free operates in Armenia now
Foreign citizens visiting Armenia can claim back the VAT tax on purchases made during their visit to Armenia when they leave the country, according to Ministry of Finance.
Tax Free regime will be valid only on purchases made from organizations that are registered as VAT payers.
One can use the system only if there is a «Tax free invoice» available for purchased goods or receipt & PFC Tax free invoice, the cost of goods purchased at the same store within one day exceeded 100 thousand AMD (including VAT) ($ 250), VAT exceeded 16 thousand 670 drams and if the goods were not used before their leaving the country and is in their original packaging.
This service is valid within 90 days since the date of purchase. As an exception from the use of Tax free the following categories are not included: food, tobacco products, drugs, cultural values, vehicles or auto parts.
VAT paid for goods is paid back to foreign nationals upon their departure from Armenia in airports and other border checkpoints.