Online Store in Armenia in 2026: Registration, Buyer Rights, Cash Registers, and Customer Data

To open an online store in Armenia, you must register as a sole proprietor or a commercial entity, typically an LLC, choose a tax regime, and structure your website according to the consumer protection law. The buyer has the right to withdraw from a distance contract within 14 days without having to provide a reason. The seller must refund within 14 days but may delay payment until the goods are returned if necessary. Some goods require a license. The rules below are taken from the Consumer Rights Protection Law and the Tax Code.

Getting Started

1. Register as a sole proprietor or commercial entity, most often an LLC. Differences between forms are discussed in Sole Proprietor or LLC.
2. Choose your tax regime: turnover tax or general tax system. The micro-business regime is closed for online stores: organizations and sole proprietors engaging in trade (buying and selling) cannot be micro-entrepreneurs (Art. 267 Part 5 Item 1 of the Tax Code). Rates are explained in Tax Regimes and VAT.
3. Check if your product requires a license: Licenses.
4. Prepare your website: seller information, prices, delivery, payment, and return conditions.
5. Set up payment acceptance: Card Payments.
6. Decide how to issue accounting documents: cash register or electronic cash register.

A notification for turnover tax must be submitted to the tax authorities: newly registered entities or sole proprietors must submit before the 20th day after registration (Art. 254 Part 1 Item 2).

Required Website Information

Article 10.1 Part 1 of the Consumer Rights Protection Law lists what must appear on any electronic platform where contracts are concluded. There are eight requirements:

• seller’s electronic and postal address and telephone number;
• general terms of the contract;
• product price including all taxes, delivery fees and other charges, total amount payable;
• available payment methods, provided in advance;
• method for identification and electronic signature;
• the possibility to amend terms or correct errors in the order before sending;
• buyer’s right to return or exchange goods;
• out-of-court complaint resolution procedure.

This information must be displayed before concluding the contract (Art. 10.1 Part 2). Article 10.2 adds detailed contract information: legal name of the seller, place of business, main product characteristics, warranty period, delivery restrictions, cost of returns if borne by the buyer. If the warranty period is not specified, the seller must state that the buyer may make claims about defects within a reasonable period, but not less than two years from the transfer of goods (Art. 10.2 Part 1 Item 7). The burden of proof for compliance with these requirements lies with the seller (Art. 10.2 Part 3).

Order Button

If the order is made by clicking a button, it must be labeled “order with obligation to pay” or another clear formulation. Otherwise, the buyer is not obliged to pay (Art. 24.3 Part 3). After the contract is concluded, the seller confirms the offer on a durable medium, such as an email, no later than the time of delivery (Art. 24.3 Part 6).

Returns and Withdrawal from Contract

Distance contract rules are set out in Arts. 24.1–24.9.

The right of withdrawal does not apply where the service has been fully and properly performed with consumer’s consent and they were informed they would lose the right to withdraw afterward, if the price depends on financial market fluctuations, for car rentals, food services or leisure on a specific date, and for goods non-returnable under Art. 23 Part 2 (Art. 24.9). This includes custom-made goods and perishables.

A separate rule under Art. 23 applies to all non-food goods of proper quality: they may be returned or exchanged within 14 days of receipt unless the seller has declared a longer period. Goods must not have been used and must retain their commercial condition and labels. Buyer pays return shipping unless otherwise agreed. This does not apply to goods under Art. 23 Part 2 and those exempted by Government decree.

Return Example

A buyer receives a jacket on May 5. The store informed the buyer about the right of withdrawal and that the buyer covers return shipping. On May 12, the buyer notifies the store of withdrawal. The buyer must send the jacket back within 14 days of that notice (Art. 24.8 Part 1) and pays for shipping (Art. 24.8 Part 2). The store refunds by the same method used for payment no later than 14 days from May 12 (Art. 24.7 Part 1), but may withhold the refund until receipt of the jacket or proof of shipment if collection was not offered (Art. 24.7 Part 3). If the store did not inform the buyer, the deadline extends for an additional 12 months after 14 days (Art. 24.5 Part 1), and the seller bears the return cost (Art. 24.8 Part 2).

Cash Registers and Accounting Documents

Every sole proprietor and organization is required to issue accounting documents for transactions (Art. 56 Part 1 of the Tax Code). In retail and when serving the public, a seller using a billing system or cash register may refrain from issuing a tax invoice unless requested by the buyer (Art. 56 Part 2). A cash register is mandatory for cash, card, and other payment instruments—including prepayments and partial payments—in retail locations, outlets, and for works and services for the public, except where excluded under Part 3 (Art. 380 Part 1). Articles 380 and 380.1 will change as of January 1, 2027 (HO-309-N), so check the current requirements with the Tax Committee before launching. For orders via website or app, an electronic cash register—a program that issues electronic receipts and transmits data to the tax authority—is allowed (Art. 380.1). Technical requirements for the cash register and website are set by the Government (Art. 380.1 Part 4). Liability applies for violations (Art. 380.1 Part 5). How to choose among options and connect is covered in Cash Registers and Receipts.

VAT and Taxes

Turnover tax may be applied if the previous year's turnover did not exceed 115 million drams (Art. 254 Part 2). Turnover tax applies until the 115 million dram threshold is exceeded in a year; VAT then applies to the excess (Art. 59 Part 1 Item 5). For online trading of goods with the place of supply in Armenia, VAT calculation and payment is required by the platform operator if they are a non-resident from an EAEU state without a permanent establishment in Armenia (Art. 59 Part 7); whether this applies to your case should be verified with the Tax Committee. Law HO-83-N changes e-commerce rules from January 1, 2027, so check current norms.

Customer Data

Online stores process personal data—name, address, phone number. The Law "On Personal Data Protection" establishes:

• consent is presumed if you obtained data under a contract with the individual and use it for contract-related purposes (Art. 9 Part 4 Item 2);
• the individual has the right to be informed which of their data you process, and to request correction or destruction of inaccurate data (Art. 15 Parts 1 and 2);
• before processing biometric data or special categories of data, you must notify the competent authority (Art. 23 Part 3).

There is no separate legal requirement to publish a data processing policy, but in practice this is often added to explain to buyers what data is being collected. Only store the data necessary for order fulfillment and delivery.

Launch Checklist

• Seller details and return policy are available to the buyer before placing an order.
• Order button is labeled “order with obligation to pay.”
• If the goods require a license or labeling, these are obtained in advance; for food products see Food Labeling.
• Means of issuing accounting documents (cash register or electronic cash register) is selected and active prior to taking first payments.
• Legal basis for data processing (contract or consent) is determined; data processing steps are explained to buyers (the law does not mandate publication of a privacy policy).