ArmInfo. By government decision, the minimum spend for tax-free purchases by foreign visitors for claiming VAT back was set 50 000 drams instead of 100 000. It was also clarified that spelling errors in the names and surnames of foreign citizens in VAT-refund form cannot serve as a basis for rejecting VAT refund if other prerequisites of the refund are met. Changes are in effect from January 1, 2017.
Tax Free launched in March 2014. Foreign citizens travelling to Armenia can get VAT refund from purchases made in our country, upon leaving. This is effective only when shopping from firms paying VAT, provided there is a Tax Free form or Tax Free cash register form and receipt, and the value of purchases made during a day at the same shop (taxpayer) exceeds 50 000 drams (previously 100,000), VAT exceeds 8 335 drams (previously 16 670), and the goods aren't used before exportation and maintain factory packaging. The possibility remains in effect within 90 days after the purchase. Exceptions for using Tax Free include food items, cigarettes, medicine, cultural assets, vehicles or parts thereof. The VAT paid for purchased goods is returned to foreign tourists upon leaving Armenia at airports and other border checkpoints. Foreign individuals can get the refund via bank transfer within 30 days or in cash from banks operating at the checkpoints.
