Armenia Introduces New Rules for Electronic Cash Registers and Tax Administration
Armenia has introduced amendments to its Tax Code aimed at expanding the use of electronic cash registers and further digitalizing tax administration.
Law HO-309-N was adopted on July 3, 2026. A number of its provisions entered into force on September 1, 2026, while additional regulations concerning the electronic cash register system are expected to apply from 2027.
The amendments formally integrate electronic cash registers into Armenia’s tax documentation framework and introduce changes to procedures related to fiscal receipts and settlement documents.
The authorities are also expected to determine the sectors, cases and implementation timelines in which the use of electronic cash registers will become mandatory for companies, individual entrepreneurs and notaries.
On September 9, 2026, a decision was adopted approving the list of measures required for implementation of the new legislation. A number of related regulations are expected to be developed by the end of 2026.
The changes are aimed at increasing the digitalization of tax administration, simplifying fiscal procedures and improving the transparency of business transactions.
