Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2022 No. ZR-595

About entering of amendments and changes into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on December 23, 2022

Article 1. To add part 1 of article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further – the Code) with Items 74-77 of the following content:

"74) electronic platform of trade – hardware and program complex of organizational, information and technical solutions for the purpose of the organization of electronic trading by goods on the Internet, which:

and. it is used for the purpose of goods demonstration, representation to the buyer of sales terms of goods and the conclusion of agreements on electronic trading by goods,

. it is operated by the organization or the individual entrepreneur who is not the residents of other state member of EEU which do not have permanent organization in the Republic of Armenia (including the being owner of goods),

century the purchase and sale terms, transportations of goods with the status of goods of EEU on electronic channels between the organization or individual EEU and physical person of other state member of EEU of entrepreneurs of one state member, not being the individual entrepreneur or the notary, and deliveries from one state member to the territory of other state member of EEU provides;

75) electronic trading by goods – sales of goods by means of electronic platform the organization or the individual entrepreneur who is not the residents of other state member of EEU which do not have permanent organization in the Republic of Armenia using information Internet systems in the territory of the Republic of Armenia to the physical persons who are not individual entrepreneurs or notaries with simultaneous observance of the following conditions:

and. execution of transactions on sales of goods by electronic method,

. performing payment for purchase of goods by non-cash method,

century providing the delivery service of goods or providing the goods delivery by means of persons rendering services in express and (or) post activities for transportation of goods;

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