SME Development 33rd Sub-Council Meeting

Agenda

• Question

  Within the framework of a study on the comprehensive legislative framework regulating e-commerce in the Republic of Armenia, discuss the identified issues and their possible solutions (The question refers to all SME entities operating in the territory of the RA). - Consider changes in regulations related to payment services that would allow e-commerce platforms and courier service providers to receive payments without being considered commercial intermediaries, while also possibly introducing the institution of a special account; - Expand the permissible cases for issuing fiscal receipts through electronic cash registers; - Discuss the possibility of introducing mechanisms that would allow e-commerce platforms, with the consent of the sellers represented on the platform, to issue tax invoices on their behalf; - Consider the possibility of establishing a unified procedure for submitting VAT calculations on electronic services provided from foreign countries to RA residents, regardless of whether the recipient is a VAT payer; - Allow the e-commerce platform through which the sale takes place to submit VAT calculations for electronic services provided from foreign countries to RA residents; - Adopt sub-legislative acts and implement technical solutions that would allow, in cases of sales to individuals outside the RA territory, for postal shipment accompanying documents to serve as export declarations for the exported goods. These documents should be electronically linked with the relevant tax documents, eliminating the requirement to indicate the buyer's address and passport details in the accounting documents.