Unofficial transfer (c) Soyuzpravoinform LLC
of July 22, 2025 No. ZR-255
About entering of amendments and changes into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on July 3, 2025
Article 1. Regarding 3rd article 335 of the Tax Code of the Republic of Armenia (further - the code) of October 4, 2016:
Item 3 after words of "stamps" to add 1) with the words "or means of identification";
2) to state Item 5 in the following edition:
"5) the accuracy of observance of the requirements, procedures and rules established by articles 6 and 7 of the Law "About Currency Control and Currency Exchange Control";".
Article 2. In article 381 of the Code:
Part 3 to add 1) with Items 18 and 19 of the following content:
"18) in case of sales of goods with means of identification - number of means of identification (except for coupons with mark "pre-paid");
19) in case of sales of goods, marked by means of identification, - the control number created on the algorithm approved by tax authority based on these means of identification (except for checks with the record "advance payment");
To add 2) with parts 3.1 and 3.2 of the following content:
"3.1. Except as specified, specified in part 3.2 of this Article, the organization and the individual entrepreneurs using the control and cash equipment, in case of sales of goods, marked by means of identification, shall provide information transfer about withdrawal from turnover of the specified means of identification in the single database of tax authority through cash register or via the program or technical means connected to it by scanning of the specified means of identification and seal of the cash register receipt.
3.2. In the cases and procedure established by the Government, information transfer about means of identification of the goods marked by means of identification is performed in electronic form.".
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