- Proposed regulations concern VAT calculation and payment for sales of goods to individuals via electronic trading platforms operated by EAEU member state taxpayers.
- The draft law introduces requirements for information submission on VAT calculation, sales, returns, documentation, and reporting for such transactions.
- Supplies of goods by Armenian businesses to individuals in other EAEU states via electronic platforms will be taxed at a 0% VAT rate, justified by information provided by platform operators.
- The process for Armenian businesses selling goods from other countries via electronic platforms will be simplified.
- Platform operators will not be allowed to use special taxation systems.
Source: http:
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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