Selling on Wildberries from Armenia in 2026: Which Tax Regime to Choose and How to Calculate Tax

Valid as of 11.11.2026. This article covers Armenian taxes. Wildberries' own conditions (commission rates, payouts, reports) are determined by the marketplace offer and are not covered here.

Short Answer

• Selling goods via a marketplace is trading (purchase-sale) activity. For turnover tax, the rate is 10% (Art. 258 part 1 point 1).
• 9.5% of documented expenses are deducted from the tax, but the result cannot be lower than 1% of the tax base.
• Turnover tax is available if last year’s turnover did not exceed ֏115 million.
• Microbusiness is not available for trading.
• Above ֏115 million or without a timely application, the general regime applies: VAT at 20%.

Armenian law treats sales on any marketplace as trading. For Ozon, see Selling on Ozon.

Which Regimes Apply

Individual entrepreneurs (IE) under the turnover tax also pay ֏5,000 per month in profit tax. This is the final profit tax obligation (Art. 125 part 3).

See Tax Regimes for more on regimes, and IE Turnover Limits for thresholds.

Check the Contract: Commission and Agency

Art. 254 part 3 point 7 of the Code excludes organizations or IEs from turnover tax if they are parties to joint activity agreements, commission agreements for supply of goods, or agency agreements for supply of goods acting on behalf of the agent (as per the provision).

Whether your relationship with the marketplace qualifies is determined by the offer. There is no official tax authority guidance on whether Wildberries sellers fall under this clause. Before opting for turnover tax, give the offer text to your accountant for a written opinion. If the contract falls under point 7, only the general regime is available.

How Turnover Tax is Calculated

1. Tax base: sales turnover for the reporting quarter.
2. Tax at the rate: base × 10%.
3. Deduction: 9.5% of documented expenses for the period.
4. Payable: tax minus deduction, but not less than 1% of the base.
5. Unused deduction is carried forward (Art. 258 part 7).

Example. Quarterly turnover ֏20,000,000, expenses ֏16,000,000 (goods and sales expenses).

• Tax at 10%: ֏2,000,000.
• Deduction: ֏16,000,000 × 9.5% = ֏1,520,000.
• After deduction: ֏480,000. Minimum 1% of base: ֏200,000. Pay ֏480,000.

For trading, expenses must be accounted for separately. If you cannot (or do not) maintain separate records of administrative and sales expenses, they must be apportioned by turnover share of each activity (Art. 260 part 3 as amended by HO-72-N).

What Expenses Are Deductible

According to Art. 258 part 6 as amended by HO-72-N (in force from 08.04.2025, for expenses from 1 January 2025), deductible expenses confirmed by documents under Art. 55:

• initial cost of goods purchased for resale;
• sales expenses: Art. 121 part 7 includes packaging, servicing, loading, transportation, unloading, accompaniment, advertising, and marketing of goods;
• administrative expenses: management salaries, legal costs, audit, accounting, consulting and IT services, staff training and retraining, office, mail, and telephone charges;
• expenses directly related to production, works, and services.

Not deductible:

• acquisition, creation, and liquidation of fixed assets and intangible assets; their depreciation;
• travel and representation expenses;
• gratuitously received assets, works, or services.

Not directly listed in the law:

• marketplace commission, storage fees, and platform penalties. The list in Art. 121 part 7 is open-ended, but whether these deductions qualify should be confirmed by your accountant. Documentary proof must be financial documents, not just the marketplace report.

If the service is rendered by a non-resident without a permanent establishment in Armenia, Art. 55 part 13 allows expenses to be documented by a non-financial document containing the details specified in Art. 55 part 4 (points 2, 3, 7–10). Verify who actually provides the service under your contract.

When to Recognize Revenue

Revenue for turnover tax is recognized by Section 6 of the Code (Art. 257 part 2). We could not confirm from primary sources how this applies to weekly marketplace reports. Agree with your accountant on the correct recognition method before your first report.

Deadlines and Thresholds

For registering an IE, see Registering an IE.

How to Choose a Regime as a Seller

1. Check the type of activity. Trading is excluded from microbusiness, so your choice is between turnover tax and the general regime.
2. Assess your turnover for the previous year. If it exceeds ֏115 million, turnover tax is not available.
3. Read the marketplace offer and ask your accountant to review it: ensure you do not fall under Art. 254 part 3 point 7.
4. Calculate tax under both regimes. If your goods expenses are high, the 9.5% deduction significantly lowers your tax but never below 1% of turnover. Under the general regime, you pay 20% VAT and 18% profit tax, but you can credit input VAT.
5. Submit Form 201 by 20 February or within 20 days of registration.
6. Maintain separate records of trading expenses and keep supporting documents for every purchase and service.

Common Mistakes

• Missing the 20 February deadline: IE remains under the general VAT regime for the year.
• Expenses without financial documents: such expenses are not deductible.
• Deducting fixed assets such as warehouse equipment: not allowed (Art. 258 part 6 point 2).
• Ignoring the ֏115 million limit within the year: status changes from the moment you exceed.
• Assuming microbusiness applies “while turnover is small”: trading is excluded at any turnover.

What Changes on 1 January 2027

Law HO-83-N (adopted 04.03.2026, effective 01.01.2027) introduces new rules to the Tax Code for EAEU electronic marketplace operators. Key change: a marketplace operator cannot be a turnover tax or micro-entrepreneurship taxpayer. For your VAT, new Art. 65 part 2 point 14: supplying goods with EAEU status, exported from Armenia to another EAEU country via an electronic platform to individuals, is taxed at 0% VAT. The basis for the rate is info submitted by the operator.

Sellers on turnover tax do not charge VAT. If you’re under the general regime, discuss with your accountant how the new provision applies to your sales.

What’s Not Included

Wildberries fees, payout rules, customs and currency issues are set by the marketplace, your bank, and customs regulations, and are not covered here. Russian taxes (if goods are stored in Russian warehouses) are also not covered.