Electronic Invoices in Armenia in 2026: When to Issue and What Document is Required

Quick Answer

A settlement document in a transaction in Armenia is issued by every company, individual entrepreneur, and notary (Art. 56 part 1 of the Tax Code). The type of document depends on the tax regime:

• VAT payer: issues a tax invoice (հարկային հաշիվ) for transactions subject to VAT;
• Individual entrepreneurs and LLCs on turnover tax and microbusiness: issue an invoice without VAT (tax bill, հաշիվ վավերագիր);
• Retail and services to the public via cash register: a cash receipt is sufficient; a tax invoice is issued upon buyer’s request.

Documents are issued electronically, with exceptions in Art. 56 part 3 (see below).

Types of Settlement Documents

Article 55 lists the following documents:

To allow a buyer-organization to account for expenses via a cash receipt, the receipt must include its taxpayer identification number (Art. 55 part 3 point 2). For more on primary documents, see Primary documents.

Who Issues What

These rules follow from Art. 56 part 2 and Art. 67 parts 1 and 2. A VAT payer with both taxable and non-taxable transactions may include the non-taxable transaction in a tax invoice (Art. 67 part 3). Article 67 prohibits issuing tax invoices in certain cases: when not a VAT payer in that period, the transaction is exempt from VAT or zero-rated, under special regimes, or not subject to VAT at all. If you violate this prohibition and do not cancel the document as prescribed, you must pay the VAT indicated in the document to the budget (Art. 425 part 1), and include this VAT in the VAT return (Art. 75 part 4). For more on who pays VAT, see VAT.

Services from a Foreign Company

If a foreign company without a permanent establishment provides services in Armenia and your counterparty is a VAT payer, the Armenian VAT payer pays VAT as a tax agent and issues the tax invoice for this transaction (Art. 56 part 7, Art. 70 part 2). If the Armenian party is an individual entrepreneur or LLC on turnover tax or microbusiness, the non-resident pays the VAT (Art. 70 part 2 point 5). Details: Tax Agent.

Electronic Format and Access

Settlement documents are issued electronically. Exceptions (Art. 56 part 3):

• cash receipts and documents containing secrets or restricted information;
• cases established by the Government (documents are then issued as prescribed by the Government).

The procedure for issuance, invalidation, and cancellation of documents is established by the Government (Art. 56 part 12). Electronic reports and documents are submitted under an agreement with the tax authority, with electronic signature, code and password (Art. 310). The agreement is concluded within one working day: you need a passport or ID-card and a social services number (or a certificate of absence if none; Art. 310 parts 4 and 5). On electronic signature, see Electronic Signature.

When to Issue

General rule (Art. 56 part 4, as amended by HO-309-N):

• for goods, the document is issued before delivery (effective from 01.09.2026);
• for work or services, the document is issued upon completion, including by contractual stage;
• consignment note for transportation is issued before the start of transportation (part 4.1).

Exceptions (Art. 56 part 8):

• a document may be issued in advance if goods are delivered or work/services completed on the date specified in the document;
• for utility and public services, documents may be issued after the billing period;
• cash receipts can be generated before shipment when delivering goods, prior to their departure from the place of dispatch (part 8.1).

After three tax years from the year of the transaction, the document can no longer be issued (Art. 56 part 11.1).

Mandatory Details

A tax invoice must include (Art. 55 part 4):

• series and number, date of issue;
• date of delivery of goods or completion of work/service;
• VAT rate and amount as a separate entry;
• description and quantity of goods, or types and volume of work/services;
• price, discounts, and total value;
• seller’s details: taxpayer identification number (and VAT payer number for VAT payers), name, address, full name and signature of official. Individual entrepreneurs must mark “IE”;
• same details for the buyer;
• HS code of goods in cases established by the Government.

An invoice without VAT includes the same data, except for the VAT line (Art. 55 part 5). Consignment notes include date of transportation, list of goods, and carrier details (part 7).

Confirmation by Recipient and VAT Deduction

VAT payers confirm tax invoices received from suppliers with an electronic signature (Art. 68 part 1). Input VAT can be deducted in the reporting period in which you received the goods/services, if you confirm the tax invoice before the VAT return due date. If confirmed later, deduction is transferred to the period of confirmation (Art. 71 part 1 point 1). Therefore, confirm tax invoices by the 20th of the following month. For reporting deadlines, see Reporting Calendar.

Correction and Cancellation

A corrective document is issued for already issued transactions (Art. 56 part 13). The supplier may cancel the document, for example, if:

• it was issued to a person to whom the goods/services were not supplied;
• the document was issued in violation of the prohibitions in Art. 67;
• there are errors resulting in legal or financial consequences;
• quantity, price, rate or VAT amount is incorrect.

From 1 July 2026, amendments under law HO-234-N to Art. 56 apply, and a return cash receipt is introduced from 1 January 2027:

• a document may also be cancelled if the price, rate or total value is to be changed by written contract or regulation;
• after three tax years, neither issuance nor cancellation is allowed;
• from 1 January 2027, a return cash receipt is issued when returning goods purchased with a cash receipt.

Practical Steps

1. Determine if you are a VAT payer on the transaction date. This determines which document you issue.
2. If you are on turnover tax or microbusiness, issue an invoice without VAT. Do not add a VAT line.
3. If you are a VAT payer, issue a tax invoice for VAT-subject transactions (for retail with cash register — upon buyer’s request); for goods issue the document before delivery (from 01.09.2026), for work/services upon completion.
4. Obtain access to the electronic system: contract with the tax authority, electronic code and password, electronic signature.
5. Each month before the VAT return deadline, confirm with electronic signature the tax invoices issued by your suppliers.
6. If there is a mistake in a document, do not issue a new one over the previous: first check if it can be cancelled under Art. 56 part 10 or requires a corrective document.

If you switched from turnover tax to VAT (e.g., turnover exceeded 115 million drams), start issuing tax invoices from the moment you became a VAT payer. Before that, your transactions followed the regime without tax invoices.

Penalties

• Violation of issuance procedure. Fine is double the amount on the document including VAT, but at least 5 million drams (Art. 426).
• Prohibited tax invoice. The issuer pays the VAT specified in the document, if not cancelled as prescribed (Art. 425 part 1).

Transactions with Individuals

Expenses under civil law contracts with individuals who are not IE, or purchases of their property/agricultural products, are confirmed not by settlement documents, but by other documents as established by law. These are also prepared electronically (Art. 55 parts 13 and 14). The procedure and deadlines are set by the Government.