The government has approved a draft decision, according to which, starting from January 1, 2027, electronic trading platforms will be required to provide the Tax Authority with information every month about goods sold from Armenia to other EAEU countries:
Why is this important. The regulation concerns sales made by RA organizations and individual entrepreneurs through online platforms to individuals in EAEU countries. If there is data confirming the sale, the seller can not pay VAT for that transaction:
Conditions and deadlines for data transfer.
Composition of information. The platform will provide the Tax Authority with the seller's data, type of product, number and date of the transport document (if available), as well as information about product returns or refusals:
Deadlines. Data will be submitted electronically by the 20th of the following month for each month. In case of errors, corrected data will be sent:
Obligation of the Tax Authority. The tax authority must make the received data available to the seller within 1 working day by placing it on their personal page:
