Armenia extends mandatory e-CRM use beyond ride-hailing to general sales and services

What changed in detail

Law HO-309-N of 3 July 2026 rewrites Article 380.1(1.1) of the RA Tax Code so that use of an electronic cash-register machine (e-CRM) is mandatory not only for order placement and passenger transport by electronic-platform ride-hailing operators and for passenger taxi transport, but also whenever organisations, individual entrepreneurs and notaries make sales, perform works or supply services in areas the Government designates. The Government also sets the e-CRM’s technical requirements, registration and de-registration, the mandatory particulars of the receipt it generates, and the rules for applying an e-CRM on behalf of another taxpayer.

Article 57(2.1) is rewritten so that an e-CRM electronic receipt is an accompanying document where it carries the destination address and, where the purchaser is a business, that purchaser’s taxpayer identification number (HVHH). A new Article 416(1.1) sets a fine of AMD 500,000 for supplies made without an e-CRM where its use is mandatory. This limb of the Law enters into force on 1 January 2027. Prime Minister’s Decision N 901-A of 9 September 2026 sets the Government’s decision naming the covered sectors and deadlines for submission in early December 2026 and adoption in late December 2026.

What it means

The mandate itself commences 1 January 2027, but the sectors and deadlines it actually applies to are not yet named - they depend on a Government decision due only in the last ten days of December 2026, roughly one working week before the mandate date. Businesses outside ride- hailing and taxi transport should watch for that December decision rather than assuming they have until 1 January 2027 to react once it lands; the accompanying-document rule for HVHH- carrying receipts and the AMD 500,000 fine both take effect on the same date the sector list is published.