of December 30, 2014 No. ZR-242
About features of calculation and payment of indirect taxes between the Republic of Armenia and state members of the Eurasian Economic Union
Accepted by National Assembly of the Republic of Armenia on December 17, 2014
1. This Law regulates features of procedure for calculation and payment of indirect taxes (the VAT and the excise tax) in cases of commodity export of state members of the Eurasian Economic Union (EEU) from the territory of the Republic of Armenia, commodity import from these states on the territory of the Republic of Armenia, and also rendering by the persons registered (staying on the registry) in the Republic of Armenia, services to other persons, who are not registered (not staying on the registry) in the Republic of Armenia, in the territory of EEU (or on the contrary) – as exceptions of the fixed regulations provided by the Appendix 18 to the "About Procedure for Collection of Indirect Taxes and the Mechanism of Control of Their Payment during the Exporting and Commodity Import, Performance of Works and Rendering Services" Protocol (further – the About Indirect Taxes Protocol) which is considered as integral part of the Agreement "About the Eurasian Economic Union" of May 29, 2014.
2. Operation of this Law regarding the subject of regulation and frame of activities established by part of 1 this Article according to the Law of the Republic of Armenia "About the value added tax" extends to the persons who are considered as payers of the VAT and incurring obligations on payment of the VAT, considered as payers of the replacing VAT of the receipts tax, fixed payment and (or) patent payment, and also for subjects of family entrepreneurship.
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