VAT on Sales to Armenia: Not Applicable

Short Answer: No VAT Charge

VAT (Value-Added Tax) is not charged on sales to Armenia.

Why

• VAT is a European Union consumption tax (also used in UK, Norway, Switzerland, and others—but each has its own regime).
• Armenia is not an EU member and is not part of the EU VAT area.
• Armenia has its own VAT system (20%) applied domestically, but cross-border B2B/B2C rules differ.

Correct Treatment for EU Sellers

• B2B (business customer in Armenia): Zero-rate VAT (export of services/goods); obtain customer's Armenian tax ID; retain proof of export.
• B2C (consumer in Armenia): Generally zero-rated as export; but check Armenian import thresholds (may trigger Armenian VAT on importation by buyer).
• Digital services: If you're non-EU selling digital services to Armenian consumers, Armenian VAT may apply (destination principle).

Key Documents

Commercial invoice, shipping documents (bill of lading, airway bill), customs export declaration—prove the goods left the EU/VAT territory.

Always Verify

Tax rules evolve. Confirm with a tax advisor familiar with EU-Armenia trade and Armenian customs regulations.