It should be mentioned that the delivery of goods is considered to be one of the transactions (procedures) which is taxed with Value Added Tax (hereafter VAT).

Saying a delivery of goods one should understand a deal, which is done by transferring the property right of the goods (including products and real estate) to another person by some retribution (e.g sales).

So, the deals done by a non-entrepreneur person are considered a delivery of goods in these cases:

During a calendar year in return of some retribution of two or more times the person’s property or general property goods such as flat, mansion (including unfinished), personal vehicle, agricultural lands and residential areas, garage, in case of sale and delivery of goods is considered an alienation in that period, if the alienation is done in a given time period not exceeding a year after the acquisition of property.

Let’s take an example: If during a calendar year the citizen sells his personal property two times, he is to pay VAT. The rate is defined 20 per cent for the circulation of taxable goods and services.

It is due to mention that the Value Added Tax is an indirect tax, which according to the RA Law on “Value Added Tax” is paid to the State Budge, in every stage of importation of the goods, their production and circulation in the territory of RA, and also in all stages of providing services.

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