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LAW OF THE REPUBLIC OF ARMENIA

of March 30, 2026 No. ZR-83

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on March 4, 2026

Article 1. Regarding 1 article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code):

The subitem "b" of Item 74 to state 1) in the following edition:

". provides acceptance of payments in non-cash form for the goods acquired by the buyer;";

2) to exclude the words "with use of information systems of the Internet" and "nonresident" from Item 75, to replace the word "realization" in the same Item with the word "delivery", and the word "realization" - the word "delivery";

To add 3) with Item 75.1 of the following content:

"75. 1) the organization or the individual entrepreneur (including being the owner of goods) state member of EEU operating electronic trade platform by means of which electronic trade platform electronic trading is performed and will be organized by goods;".

Article 2. To state Item 2.2 of part 1 of article 16 of the Code in the following edition:

"2. 2) in case of transactions on delivery of goods to the physical persons who are not individual entrepreneurs or notaries within electronic trading by goods, the tax base and the income on part of the face, operating electronic trade platform, are determined by provision for the day which is considered as the moment of delivery of goods proceeding from the average exchange rate created in the foreign exchange markets, published by the Central bank of the Republic of Armenia this day;".

Article 3. To state Item 2 of part 1 of article 37 of the code in the following edition:

"2) goods delivered the physical person who is not the individual entrepreneur or the notary within electronic trading by goods at the time of completion of transportation (transfer) are in the territory of the Republic of Armenia.".

Article 4. To state part 4 of article 38 of the Code in the following edition:

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