The scope of electronic cash registers (e-cash registers) is being expanded in Armenia. At its April 18 session, the government approved a draft law introducing amendments to the Tax Code.
Under the proposal, electronic cash registers can be used instead of traditional devices, enabling businesses to perform the same functions through more modern and simplified methods, according to the State Revenue Committee.
The draft also proposes to unify provisions applicable to both physical and electronic cash registers wherever possible.
It is envisaged that the government will define the sectors, cases, and timelines in which the use of electronic cash registers will become mandatory for sales, services, and work performance. A government decision will also specify usage rules, including procedures for generating electronic receipts and using such systems on behalf of taxpayers.
Under current regulations, electronic cash registers can be used for transactions conducted via websites or mobile applications, including sales of goods, provision of services, and execution of work.
Their use is already mandatory for ride-hailing services ordered through electronic platforms, including passenger transportation by taxi. Electronic cash registers are also required in healthcare services connected to the e-health system when payments are made using digital payment instruments.
