ArmInfo. From November 1, Armenian business will enter the next stage of digitalization of trade turnover: traceability and registration of goods turnover with electronic consignment notes will become mandatory for a number of new items.
As noted by the press service of the State Revenue Committee (SRC) of Armenia, mandatory filling in of TN VED codes of goods in payment documents will be introduced in stages from September 1 of this year. The goal is to ensure traceability of goods imported into the Republic of Armenia, produced or sold in the Republic of Armenia.
The relevant program work has already been completed, and the cases, procedure and terms for filling in codes are determined by the Government Decree. The codes must be indicated based on the Unified Commodity Nomenclature approved by the Decision of the Council of the Eurasian Economic Commission dated September 14, 2021, No. 80. The codes will be filled in a separate column, where the economic entity is obliged to indicate the product code in a four-digit code. At the same time, it is also mandatory to indicate the name of the product in the payment document, which must be understandable and correspond to the description of the product to ensure its identification.
From September 1, at the first stage, filling in the HS codes in payment documents is mandatory for goods imported to Armenia. In particular, if the goods were imported under the customs procedure or from another EAEU member state and are sold or transported by the taxpayer- importer from one address to another, then filling in the HS codes in the payment documents is mandatory.
From September 1, the requirement to fill in the HS codes in payment documents also applies to cases of sale or transportation of tobacco and alcohol products subject to labeling with identification means.
From November 1, filling in the HS codes in payment documents will also be mandatory in the case of supply or transportation of goods produced in Armenia, if the entire process is carried out by the manufacturer.
From January 1, 2026, the requirement to fill in the HS codes in payment documents will be expanded and will apply to all operations for the supply or transportation of goods.
At the same time, the State Revenue Committee reminds that, without waiting for the mandatory deadlines, business entities may, at their own discretion, fill in the HS codes of goods in payment documents issued from September 1, 2025.
The EAEU Goods Traceability System is a mechanism for monitoring the movement of imported products on the territory of the Eurasian Economic Union, allowing the state to track their path from import to sale. The system is designed to combat "gray" imports and counterfeit goods. Businesses are required to report on the movement of such goods electronically, using new rules for issuing invoices and reporting, and to correctly indicate information about the TN VED code, unit of measurement and quantity of goods.