Seller Guide: Documents and Taxes

This guide explains which documents you receive from Arko and how to use them to calculate and pay taxes. It is for information only and does not replace advice from your accountant.

1. How the scheme works

Arko works under a commission agency agreement (Article 791 of the Civil Code of the Republic of Armenia), like Wildberries and Ozon. The goods remain yours until handed over to the buyer. Arko sells them in its own name but at your expense, collects the money from the buyer, keeps its remuneration and expenses and transfers the balance to you.

Hence the key accounting rule: your revenue is the full price paid by the buyer, not the amount credited to your bank account. Arko's commission, logistics and advertising are your expenses for platform services.

2. Documents you receive

Instead of a weekly set of reports as on WB — one set per month:

1) Commission Agent's Report (sales report) — by the 5th of the following month, in the "Reports and taxes" section of your account. It shows what was sold and at what price, what was returned, what was deducted (commission, logistics, acceptance, advertising) and what was paid out. This is the main document for your revenue accounting. If you raise no objection within 30 days, the report is deemed accepted (Article 800 of the Civil Code).

2) Arko's tax invoice (e-invoice) — for the amount of platform services for the month. It arrives in your electronic tax invoice system, where you need to accept (confirm) it. For a VAT payer it is the basis for input VAT credit.

3) Transaction export (CSV) — all sales and returns of the month line by line with order numbers, for your accountant or accounting software.

4) Reconciliation statement — on request within 5 business days; useful at quarter and year end.

5) Payouts — bank transfers to your company account; your bank statement is the confirmation.

Arko issues the cash register receipt to the buyer when payment is collected at the pick-up point.

3. What counts as revenue and when

A sale belongs to the month in which the buyer collected the goods at the pick-up point, not the month of the order. A return reduces revenue in the month it is processed. The Commission Agent's Report is built this way, so its "Revenue for the month" total can be used directly.

4. Calculation by tax regime (example)

Example for one month: goods sold for AMD 1,000,000, no returns, Arko services AMD 180,000 (commission 150,000 + logistics 30,000). You received AMD 820,000.

Turnover tax. The rate depends on the activity; for trade in 2026 it is 10%. The tax is calculated on revenue of AMD 1,000,000, not 820,000: 1,000,000 × 10% = AMD 100,000. Check with your accountant whether documented expenses can reduce the base.

VAT payer. Output VAT on sales: 1,000,000 × 20/120 = AMD 166,667. If Arko is a VAT payer, AMD 30,000 of VAT on the AMD 180,000 invoice is creditable. The difference is payable, taking other input VAT into account. Profit tax (18% for companies) is calculated on profit, where Arko services are an expense.

Micro-enterprise. With turnover up to AMD 24,000,000 per year no turnover tax is paid, but the regime is not available for all activities. The key is to watch the annual threshold: your account shows how much is left.

5. One-time setup

1) Set your tax regime in the account ("Requisites" section) — the reference calculation depends on it.

2) Enable two-factor sign-in and enter the company bank account — payouts are unavailable without them.

3) Give this guide and access to "Reports and taxes" to your accountant.

6. Every month

1) After the 5th, open last month's Commission Agent's Report, check it and write to us within 30 days if you disagree.

2) Accept Arko's tax invoice in the electronic tax invoice system.

3) Give the report and CSV export to your accountant; declare revenue within the deadlines for your regime.

7. What Arko does not do

Arko does not withhold or pay taxes on your behalf: for that the platform would have to be your tax agent, a status that arises only by law. Each seller pays tax on its own sales. The figures in "Tax — for reference" are a hint based on the rates in platform settings; your accountant makes the final calculation.