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

Current as of 21.10.2026. This article covers Armenian taxes. Wildberries' own terms (commissions, payouts, reports) are set by the marketplace's offer and are not covered here.

Short answer

• Selling goods through a marketplace is trade (purchase and sale). Turnover tax applies at 10% to it (Art. 258 part 1 point 1).
• You subtract 9.5% of documented expenses from the tax, but the result cannot be below 1% of the tax base.
• Turnover tax is open if turnover in the previous year was up to AMD 115 million.
• Micro-business is closed to trade.
• Above AMD 115 million, or without a timely statement, the general system applies: 20% VAT.

Which regimes fit

An IE on turnover tax also pays AMD 5,000 a month of profit tax, which is its final liability for that tax (Art. 125 part 3).

How turnover tax is calculated

1. The tax base is sales turnover for the reporting quarter.
2. Tax at the rate: base x 10%.
3. Deduction: 9.5% of the expenses of the reporting period.
4. Payable: tax at the rate minus the deduction, but not less than 1% of the base.
5. An unused deduction carries over to later periods (Art. 258 part 7).

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

• Tax at the rate: 2,000,000.
• Deduction: 16,000,000 x 9.5% = 1,520,000.
• Tax after deduction: 480,000. The 1% minimum is 200,000. You pay 480,000.

For trade under turnover tax you keep separate records of expenses (Art. 260 part 3 as amended by HO-285-N).

Which expenses are deductible

Under Art. 258 part 6 the deductible expenses are those supported by settlement documents (Art. 55):

• the original cost of goods you resell;
• sales expenses. Art. 121 part 7 lists packaging, maintenance, loading, transportation, unloading, escort, advertisement and marketing of goods;
• expenses directly related to production, works and services.

Depreciation and expenses on fixed and intangible assets are not deductible, nor are assets, works and services received free of charge.

What the law does not name directly:

• the marketplace commission, storage fees and marketplace penalties are not listed among sales expenses. The list in Art. 121 is open ("in particular"), but confirm with an accountant that these deductions qualify;
• administrative expenses (management pay, representation, accounting and consulting services, office services) are not named in Art. 258 part 6.

If the service is provided by a non-resident without a permanent establishment in Armenia, Art. 55 part 13 allows expenses to be supported by a document that is not a settlement document, with the details from Art. 55 part 4 (points 2, 3, 7-10). Check who actually provides the service under your contract.

When to recognise revenue

Income for turnover tax is accounted for under Section 6 of the Code (Art. 257 part 2). We have not confirmed from a primary source how that section applies to a marketplace's weekly reports. Agree the revenue recognition moment with an accountant before the first return.

Deadlines and thresholds

For thresholds and related persons see IE turnover limits and Tax regimes. For registration see Registering as a sole proprietor.

Not covered

Wildberries commission rates, payout rules and currency questions depend on the marketplace's and the bank's terms, not on tax law. We do not give them.