Armenia
AMArmenia’s Tax Code requires organisations, sole entrepreneurs and notaries to issue settlement documents (tax invoices, account documents and waybills) electronically, with cash-register receipts handled separately.
Guide reviewed .
Invoicing and electronic documents
Electronic settlement documents (hashvarkayin pastatught)
The Tax Code’s family of documents that support income, expenses and goods movements, issued electronically under procedures set by the Government. It is a national system with no Peppol connection.
Electronic tax invoice, adjusting tax invoice, account document, adjusting account document and waybill · Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)
Control cash registers
Cash-register receipts, including electronic receipts from electronic cash registers, are settlement documents but are excluded from the electronic-issuance rule and follow the Tax Code’s cash-register chapter.
Cash-register receipt · Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)
Armenia has no Peppol Authority. Domestic settlement documents are issued electronically under the Tax Code and the State Revenue Committee’s procedures, separately from any Peppol exchange. A buyer’s VAT credit depends on a tax invoice it has validated with an electronic signature, so a document delivered by other means does not replace it.
The Tax Code is amended often, and further changes to Article 56 start on 1 January 2027. Check the consolidated Tax Code and the Government procedures it refers to before building an integration.
Legal guide
B2B · settlement documents
Mandatory, electronicOrganisations, sole entrepreneurs and notaries must issue settlement documents for supplies of goods, work and services (Article 56). Settlement documents are issued electronically, except cash-register receipts, documents containing secret or restricted information, and cases set by the Government.
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)B2B · VAT tax invoices
Mandatory for VAT payersVAT payers must issue tax invoices, and adjusting tax invoices where required (Article 66). No tax invoice is issued for VAT-exempt or zero-rated supplies, supplies under special tax regimes or by non-VAT payers; an account document is issued instead (Article 67). VAT payers validate the tax invoices they receive with an electronic signature (Article 68).
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)Timing
Before supply or at completionSettlement documents are issued before goods are supplied, or when work or a service (or an agreed stage) is completed. A waybill is issued before goods are moved. Utilities may issue documents after the billing period.
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)Retail and consumers
Tax invoice on requestSellers to the public who use a control cash register or a billing system may omit the tax invoice or account document unless the buyer asks for one.
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)Goods transport
Accompanying documents requiredMovable goods supplied or moved within Armenia must travel with accompanying documents, such as a waybill and, for imported goods, the import declaration (Article 57).
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)
Timeline
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Tax Code in force
The Tax Code took effect, with Article 56 requiring electronic issuance of settlement documents.
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian) - Upcoming at review
Further amendments to settlement-document rules
Announced amendments to Article 56 from laws HO-234-N (6 May 2026) and HO-309-N (3 July 2026) take effect. Check the consolidated text for their wording.
Official source: ARLIS · Tax Code of the Republic of Armenia, latest consolidated text (Armenian)
Peppol in Armenia
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.