Knowledge base / Sole proprietor
Does a sole proprietor need a cash register in Armenia
When you need a register and when you don't
You need a register
- You sell goods or services and take cash.
- Clients pay by card through a POS terminal or another payment instrument.
- You take prepayments in cash or by card at the point of sale.
- The micro-business or turnover tax regime does not exempt you.
You don't need a register
- All payments arrive by bank transfer to the IE account under a contract or invoice. A typical case is an IT freelancer with foreign clients.
- Distance sales are formally exempt from a hardware register, but can be run through an electronic one.
- Some activities are exempt by government decision. The list changes, so check your activity code in advance.
Even without a register, every sale must be documented with an e-invoice. More in the article on e-invoicing.
Electronic (virtual) cash register
The Tax Code allows an electronic cash register for orders placed through a website or app. It does not take payments itself: the money goes through your bank or payment service, and the register records the sale and creates a receipt with a QR code. You can email it to the buyer.
The limits matter. According to an SRC clarification of 24 August 2026, an electronic register cannot be used for orders placed through messengers such as WhatsApp, Telegram or Instagram. Those sales and on-site payments need a regular register. Your website must show the seller's name, tax ID (TIN), address and contacts.
From 1 January 2027, under Law HO-309-N, an electronic register is mandatory for taxis and ride-hailing services. The government will name other sectors in a separate decision, planned for late December 2026. Keep an eye on the news.
How to start using a register
- Work out how clients pay
Cash, card, website, messenger or bank transfer only. This decides whether you need a register and which kind. - Choose a register
For a physical point of sale, a certified device. For a website, an electronic register from an operator. - Register it with the SRC
The application is filed through the tax portal file-online.taxservice.am. - Set up goods and service codes
A wrong code on a receipt is also a violation. - Issue a receipt for every payment
If the buyer is a company or an IE, include its TIN.
When you close the IE, the register must be deregistered. See how to close an IE.
Fines
Breaking the cash register rules, including not issuing a receipt, costs AMD 200,000 plus 0.5% of the turnover on all your registers in the previous quarter, capped at AMD 10 million per violation. If a receipt shows a wrong code and all other rules are followed, the first time is a warning, and a repeat within a year is fined AMD 50,000. From 2027, operating without a required electronic register costs AMD 500,000. The SRC checks actively: in September 2024 alone, 249 taxpayers were fined a total of AMD 131 million.
Common mistakes
- Taking card payments without a register, thinking it is needed only for cash.
- Taking orders in WhatsApp or Instagram and running them through an electronic register.
- Thinking the micro-business regime exempts you from receipts.
- Not issuing a receipt for a prepayment.
- Forgetting to deregister the register when closing the IE.
Frequently asked questions
Does a sole proprietor in Armenia need a cash register?
Yes, if customers pay in cash, by card or with other payment instruments, and a receipt is issued for every payment. If all payments arrive by bank transfer under a contract, no register is needed and the sale is documented with an e-invoice.
Can I use an electronic cash register for online sales in Armenia?
Yes, for orders placed through a website or app. According to an SRC clarification of 24 August 2026, it cannot be used for orders through messengers such as WhatsApp, Telegram or Instagram, which need a regular register.
What is the fine for not issuing a receipt in Armenia?
AMD 200,000 plus 0.5% of the turnover on all your registers in the previous quarter, capped at AMD 10 million per violation. From 2027, operating without a required electronic register costs AMD 500,000.
Does the micro-business regime exempt me from a cash register in Armenia?
No. Neither the micro-business nor the turnover tax regime exempts you from a cash register if you take cash or card payments.
Not sure whether you need a cash register?
We will look at how your clients pay, suggest the right type of register and help you register it with the SRC. We work in English and Russian.
Sources: LookupTax — electronic cash registers from 2027; LookupTax — receipts under the new Article 381; Legelata — fines under Article 416; VCR.am — electronic cash register for online sales; ARKA — SRC fines for September 2024; NEWS.am — SRC on expanding electronic registers.