- Armenia plans to set rules for calculating and paying VAT on goods supplied to individuals via EAEU electronic platforms.
- The amendments define such transactions as e-commerce and specify that Armenia is the place of delivery if goods are in Armenia at transfer completion.
- VAT is calculated based on the Central Bank’s average exchange rate on the delivery date, with the delivery moment considered the last day of the month of payment.
- VAT adjustments must be reported if goods are returned or payment is refunded.
- Goods supplied from Armenia to individuals in other EAEU states are subject to a zero VAT rate, which must be substantiated by the platform operator.
Source: finport.am
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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