Armenia sets fixed issuance deadlines for settlement documents and consignment notes
- Jurisdiction
- Armenia
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- Action required
- Announced
- 16 July 2026
- Effective
- 1 September 2026
- Authority
- ARLIS - Armenian Legal Information System (arlis.am)
- Systems
- Invoicing, ERP, POS
- Verified
- Fetched from official source ยท high confidence
Every Armenian organisation, individual entrepreneur and notary that issues settlement documents, consignment notes, or cash-register-machine receipts.
Move Armenian settlement-document issuance to before goods despatch and to completion of the work or service, issue the consignment note before goods move, and print the prescribed data on every cash-register receipt.
InvoicingERPPOS
Law HO-309-N of 3 July 2026 amending the RA Tax Code sets statutory issuance deadlines for settlement documents. From 1 September 2026, settlement documents (other than the cases in Article 56(8) and (8.1)) must be issued before the supply of the goods, and at the moment the work is completed and/or the service is completed, including by the stages provided for in the contract; a new Article 56(4.1) requires the consignment note to be issued before the goods are moved. Article 9 of the Law, also effective 1 September 2026, rewrites Article 381(3) so that organisations, individual entrepreneurs and notaries applying a cash-register machine must give the buyer of goods, the acceptor of works or the recipient of services a cash-register-machine receipt when making settlements in cash or by payment cards or other payment instruments based on payment technologies, and adds the information to be printed on the receipt to the matters the Government prescribes. The Law was adopted 3 July 2026, signed by the President on 15 July 2026 and officially published on 16 July 2026.
What changed in detail
Law HO-309-N of 3 July 2026, amending the RA Tax Code, sets statutory issuance deadlines for settlement documents. From 1 September 2026, settlement documents - other than the cases in Article 56(8) and (8.1) - must be issued before the supply of the goods, and at the moment the work or the service is completed, including by contractual stages. A new Article 56(4.1) requires the consignment note to be issued before the goods are moved.
Article 9 of the same Law, also effective 1 September 2026, rewrites Article 381(3) so that organisations, individual entrepreneurs and notaries using a cash-register machine must give the buyer, acceptor of works, or recipient of services a cash-register-machine receipt when settling in cash, by payment card, or by another payment instrument based on payment technologies, and adds to the matters the Government prescribes for what must be printed on that receipt.
What it means
The consignment-note rule is the one most likely to catch a logistics process unprepared: it requires the document before dispatch, not merely before delivery, so a warehouse process that generates paperwork at pickup rather than at the moment of loading is already out of sequence under the new Article 56(4.1). The settlement-document timing change interacts with staged contracts in particular - a document is now due at each contractual stage of completion, not just once at final delivery.
Proof
ิฒีฅีผีถีกีฃีซึีจ ีคีธึึีฝ ีง ีฃึีพีธึีด ีดีซีถีนึ ีกีบึีกีถึีซ ีฟีฅีฒีกึีธีญีธึีฉีตีธึีถีจ:The consignment note is issued before the movement of the goods.
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