E-commerce platforms to report goods exported to EAEU countries to Armenia’s State Revenue Committee

Operators of e-commerce platforms will, from January 1, 2027, report monthly to Armenia’s State Revenue Committee (SRC) on goods that Armenian companies and sole proprietors sell through the platforms to individuals in other Eurasian Economic Union (EAEU) countries.

The government adopted a decision on October 8 setting out the scope of the information, how it is submitted and how it is made available. According to the explanatory note, under Tax Code amendments of March 4, 2026 (Law HO-83-N), the zero value-added tax (VAT) rate on such sales must be supported by information submitted by the platform operator. This applies to goods with EAEU status supplied to individuals who are not sole proprietors or notaries. The draft was prepared by the SRC.

The operator will report its own name and the platform’s name and website, the name and taxpayer ID of the supplying company or sole proprietor, and the number and date of the transport (shipping) document, if any. For each item, it will submit the HS code of at least 6 digits, product name, article number, unit of measure, quantity, currency, unit price and total value after the seller’s discount, and the date of delivery to the buyer.

The same data will be submitted for returned goods and for cases where a buyer cancels an already paid order, including when returned goods are re-imported into Armenia, with the date of the return or cancellation.

The information will be filed electronically only, in a software format set by the SRC and published on its website, for each month no later than the 20th of the following month. If errors are found, the platform will submit corrected information. The SRC will post the data in the relevant taxpayer’s personal account in its electronic reporting system within one working day.

According to the explanatory note, no significant changes in state budget revenues or expenditures are expected.