Selling to EAEU Consumers Through a Marketplace From Armenia: Monthly Reporting From 1 January 2027 (GD 1462-N)

From 1 January 2027, every marketplace operator registered with Armenia’s State Revenue Committee must report, by the 20th of each following month, the goods that Armenian companies and individual entrepreneurs (IEs) export through its platform to private buyers in other EAEU countries. Government Decision 1462-N of 8 October 2026 fixes the content of that report, and the seller’s 0% VAT on these sales rests on it.

What GD 1462-N requires

Law HO-83-N, adopted on 4 March 2026 and officially published on 31 March 2026, inserts three provisions into the Tax Code that take effect on 1 January 2027. Article 65(2)(14) applies a 0% VAT rate to goods with EAEU-goods status that are exported to another EAEU member state and supplied through an electronic trading platform to a private buyer. Article 76.1 obliges the platform operator registered under Article 288 to report those supplies monthly. Article 76(3) makes the operator’s report the evidence that substantiates the 0% rate, in place of the ordinary export declaration. GD 1462-N, issued under Articles 76(3) and 76.1(1), sets the data, the format and the timing.

What the report contains

Paragraph 2 of the annex to GD 1462-N lists the data the operator submits:

• the operator’s name (or an IE’s first name and surname) and taxpayer identification number (TIN), and the platform’s name and website address;
• the seller’s name (or an IE’s first name and surname) and TIN;
• the number and date of the export or transport document, where one is available;
• for each item: the commodity code at no fewer than six digits as indicated by the seller, a description that matches the goods, the platform’s article number, the unit, the quantity, the currency, the unit price and the total value;
• the date the goods were handed to the buyer;
• returns, and refusals of goods already paid for, including returned goods re-imported into Armenia, with the same item data and the date of the return or refusal.

Values are the seller’s sale price on the platform after any discount the seller gives. The annex does not list the buyer’s name or address, an order number, the payment date, the marketplace’s commission, delivery charges or a refund date.

Filing, deadlines and corrections

• Channel. Submission is exclusively electronic, through an information system, in a software format the SRC must publish on its website (annex, paragraph 3). We could not locate that format on the SRC website as of 23 October 2026.
• Deadline. Each month’s data is due by the 20th of the following month, inclusive (annex, paragraph 4; Tax Code Article 76.1(1)).
• First report. January 2027 data is nominally due on 20 February 2027, which is a Saturday. Under Article 32(4) of the Law on Normative Legal Acts, a deadline falling on a non-working day moves to the next working day, which gives Monday 22 February 2027 unless an official working-day transfer applies. This is a calendar reading of the rules; we have found no SRC announcement of a first filing date.
• Corrections. An operator that finds errors in its own report must submit corrected information. The decision sets no separate deadline for corrections (annex, paragraph 5).
• Seller access. The SRC must place the information about each seller, including any correction, in that taxpayer’s personal page in its electronic reporting system within one working day after the day it receives it (annex, paragraph 6). The clock runs from receipt, so data an operator files early appears early.

Who is affected

Marketplace operators

The reporting duty belongs to the operator. Under new Tax Code Article 4(1)(75.1), an operator is an organisation or IE of an EAEU member state through whose platform electronic trade in goods is carried out or organised, and that includes an owner of goods selling on its own platform. One business can therefore be both operator and seller. From 1 January 2027, HO-83-N also excludes platform operators from the turnover tax and microenterprise regimes (Tax Code Articles 254(3)(3) and 267(5)(1)).

The platform definition in Article 4(1)(74) is amended so that a qualifying platform must ensure acceptance of non-cash payment for goods. Its other limbs remain: an internet hardware and software system that displays goods, presents the terms of sale, allows electronic contracts, and provides the means for the sale, transport and delivery of EAEU-status goods between a seller in one EAEU state and a private buyer in another.

Armenian sellers

Companies and IEs selling through a marketplace do not file this report. Their own tax filings continue, including the VAT and excise calculation that VAT payers submit under Tax Code Article 75(1). The operator’s report matters to them because it is the evidence for their 0% rate on each covered sale, so a sale missing from it, or carrying the wrong value or code, weakens their own VAT position. Foreign-owned Armenian companies exporting through marketplaces are sellers on the same terms. Using a marketplace does not by itself make a seller an operator.

Which sales are covered

A sale is covered when goods with EAEU-goods status are exported from Armenia, supplied through a platform, to a natural person in another EAEU member state who is neither an individual entrepreneur nor a notary. Sales to buyers in Armenia, sales to businesses or IEs elsewhere in the EAEU, and exports to countries outside the EAEU fall outside GD 1462-N. EAEU-goods status is a customs status of the goods, and it is a different test from where the goods were made.

What to set up before 1 January 2027

1. Map your channels. List each marketplace you sell through and separate the covered sales (private buyers in other EAEU states) from everything else.
2. Fix your product codes. The report carries the six-digit commodity code as indicated by the seller, so a wrong code in your listing becomes a wrong line in the evidence for your 0% rate.
3. Keep records in the report’s terms. Hold the platform article number, quantity, unit price after your discount, handover date and any export document number for each sale, so your ledger can be matched line by line.
4. Set a monthly check after the 20th. Review your SRC personal page once each operator’s report is due and match it to your records by article number, quantity, price and handover date. The report has no order number, so matching by order ID will not work unless the SRC format adds one.
5. Reconcile payouts separately. The reported value is your platform price after your discount. Marketplace commission and delivery charges are outside it, so bridge the report to marketplace settlements in a separate step.
6. Track returns and paid refusals, including re-imports, and check that each appears in a later report with its date.
7. Agree a correction route with each operator in writing. GD 1462-N gives the correction duty to the operator and creates no procedure for a seller to object, so your contract is where you get errors fixed and on what timetable.

Non-resident platforms and digital service sellers face a separate VAT registration change on the same date: see Non-Resident and SaaS VAT Registration in Armenia: What Changes on 1 January 2027 (GD 1192-N). If you are setting up an Armenian company or IE to sell through marketplaces, our business registration page covers the choice, and our Armenian tax page covers ongoing VAT compliance.

The customs side is a separate regime

Law HO-84-N, adopted on 4 March 2026 and officially published on 31 March 2026, amends the Law on Customs Regulation to create a customs regime for e-commerce goods. It has its own definition of an “e-commerce operator” (new Article 287.1(1), referring to Article 429.1 of the EAEU Customs Code), which is a separate concept from the Tax Code’s platform operator. Two government decisions of 15 October 2026 implement it.

GD 1493-N: information exchange with customs

E-commerce operators supply information to the SRC through the Armenian National Single Window for Foreign Trade by API (annex, paragraph 7(1)). Until that API format is launched, the SRC may request data from an operator’s systems, and the operator must answer the electronic customs-control request within one day after receiving it (paragraphs 7(2), 9 and 10); the text says one day, without “working”. Separately, the required information must be submitted before the operations listed in Article 88(5) of the EAEU Customs Code (paragraph 5). The data set differs from the tax report: it includes the buyer’s identity and contact details, payment documents where available, shipment number and weight, and a shipment identifier carrying an active document-download link and a barcode. Paragraph 11 refers non-submission to liability under the Law on Customs Regulation.

GD 1490-N: goods in temporary storage and customs warehouses

E-commerce operators keep separate accounts of e-commerce goods in temporary storage and under the customs warehouse procedure, and report on them half-yearly, by the 20th of the month after each half-year ends, inclusive (annex 2, paragraph 4). The SRC can also request a report through a customs-control request, due by the 20th of the month after the month the request is received (paragraphs 11 to 14). A correction must follow within five working days of SRC notification (paragraphs 6 and 7).

When the customs rules start

Both decisions enter into force on the 90th day after HO-84-N enters into force. HO-84-N enters into force on the tenth day after its publication, but not before the Protocol of 25 December 2023 amending the Treaty on the EAEU Customs Code enters into force (Article 22(1)). The Armenian text of that Protocol was published on ARLIS on 20 October 2026 with a note that it has not entered into force, and its calendar start date, and therefore the start dates of HO-84-N, GD 1493-N and GD 1490-N, has not been established. An EEC announcement of 7 August 2026 pointed to 1 January 2027 for the EAEU-wide rules, but that announcement does not by itself fix the Armenian dates.

Frequently asked questions

Last updated: 23 October 2026