Knowledge base / Accounting
E-invoicing for sole proprietors and LLCs in Armenia
What an e-invoice is and why it matters
It is more than a bill to a client. Each document is registered in the SRC system the moment it is issued, signed with an electronic signature, and is visible right away to the buyer and the tax authority. The SRC cross-checks seller and buyer data automatically.
Documents that go through the system
- Settlement document for supplies of goods, work and services.
- Tax invoice with VAT, for VAT payers.
- Adjustment document, if the amount or terms change.
- Waybill for transporting goods, issued before the goods move.
Since 1 March 2025, every line not taxed at the 20% VAT rate needs a transaction type, such as "export". Documents must be kept for at least five years.
Issuing deadlines from 1 September 2026
Law HO-309-N changed the rules. Now:
- Goods
The settlement document is issued before the goods are supplied, not after. - Work and services
The document is issued when the work is completed. If the contract has stages, each stage gets its own document. - Transport
The waybill is issued before the goods start moving. - System outage
If the SRC system is down and the failure is confirmed, you can document the deal on paper and enter it into the system within two business days.
You can no longer correct or add a document for a deal more than three tax years old.
How e-invoices affect your taxes
Turnover tax. Since 2025, the tax can be reduced by a percentage of documented expenses. In trade, for example, the deduction is 9.5% of purchases. Expenses are proven mainly with incoming e-invoices and cash register receipts. No document means no deduction, and you pay the full rate. More in the article on turnover tax.
Purchases from individuals. Since 1 January 2025, when a business buys from a private individual, the buyer issues the document itself.
VAT. A VAT payer reduces its VAT by the input VAT charged by suppliers. If a supplier did not issue a tax invoice in the system, the credit may be refused. How VAT works is covered in VAT in Armenia.
Foreign clients
Many IEs work for clients in Russia, Europe or through platforms. Exports of goods and services are also documented with an e-invoice, with the transaction type "export". For VAT payers, exports are taxed at 0%. The foreign buyer is not registered in the system, but you need the document to account for your revenue. Check the procedure for your specific contract with an accountant. Working through platforms is covered in Upwork and Deel for an IE.
Common mistakes
- Issuing the document for goods after shipment. Since September 2026 this is a violation.
- Skipping the e-invoice for a foreign client because "they don't need it".
- Buying without an incoming e-invoice and losing the turnover tax deduction.
- Leaving the transaction type empty for exports and non-VAT supplies.
- Issuing one document for the whole contract when work is delivered in stages.
Frequently asked questions
Who must issue e-invoices in Armenia?
Every registered LLC and sole proprietor, whatever its tax regime. Settlement documents and tax invoices are issued only in the electronic system of the State Revenue Committee.
When to issue an e-invoice in Armenia from September 2026?
From 1 September 2026, under Law HO-309-N, a document for goods is issued before delivery, and for work and services when the work or each contract stage is completed. A waybill is issued before the goods start moving.
Do e-invoices affect the turnover tax deduction in Armenia?
Yes. Since 2025 turnover tax can be reduced by a percentage of documented expenses, such as 9.5% of purchases in trade. Expenses are proven mainly with incoming e-invoices and cash register receipts, and without a document there is no deduction.
Do I need an e-invoice for a foreign client in Armenia?
Yes, exports of goods and services are also documented with an e-invoice marked with the transaction type "export". For VAT payers exports are taxed at 0%. Check the procedure for your contract with an accountant.
Don't want to deal with e-invoices yourself?
We will set up your access to the SRC system, issue documents to your clients and check incoming ones for deductions. We work in English and Russian.
Sources: Armenian Lawyer — e-invoicing and digital tax reporting; LookupTax — new deadlines under Law HO-309-N; VATupdate — e-invoicing in Armenia; e-Invoice.app — the SRC e-invoice system; PwC — VAT and turnover tax.