Major Tax and VAT Changes Affecting Businesses
- EY Armenia’s Tax Alert (17 July 2026) summarises major tax and VAT changes, including a new VAT framework for EAEU e-commerce marketplaces, enhanced tax-review powers, and increased criminal-liability thresholds—developments significant for businesses operating across the Eurasian Economic Union and selling to Armenian individuals. [ey.com]
- Under the amendments, marketplace operators may become responsible for calculating and paying VAT in Armenia on goods sold to individuals via their platforms, regardless of the registration threshold, with mandatory tax registration, new reporting and declaration procedures, and rules for adjustments on returned or cancelled goods. [hap.am]
- Operators must submit monthly information on sales, returns, and cancelled purchases, and cannot use special taxation systems. A 0% VAT rate applies to certain cross-border EAEU e-commerce supplies by Armenian businesses. The new regulations enter into force on 1 January 2027. [hap.am], [vatupdate.com]
Sources: EY Armenia Tax & Law Alerts · HAP Law firm · VATupdate
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