of December 8, 2025 No. ZR-390
About modification and amendments in the Law "About Non-cash Transactions"
Accepted by National Assembly of the Republic of Armenia on November 13, 2025
Article 1. State part 1 of article 4 of the Law of January 18, 2022 to No. ZR-12 "About non-cash transactions" (further - the Law) in the following edition:
"1. In the territory of the Republic of Armenia since July 1, 2022 concerning the transactions connected with alienation of goods, property acquisition, use of goods, use of property, performance of works and rendering services (except for services in the field of the real estate), payment of the passive income determined by the Tax code of the Republic of Armenia, provision and receipt of loans, exceeding 300 000 dram of the Republic of Armenia if one of the parties of such transactions is the physical person, payment and receipt of payments are performed in non-cash form, irrespective of payment method if otherwise this Law and other laws do not provide lower limits of payments and other exceptions. The exception is constituted also by transactions on purchase of goods, drawn up including tax on VAT return, written out in accordance with the established procedure by foreign citizens and stateless persons in retail trade for which in the territory of the Republic of Armenia the maximum amount of acceptance of cash is not applied.".
Article 2. To add article 4 of the law with part 4.1 following of content:
"4.1. Acceptance of payments for rendering realtor services is performed in non-cash form. Transfer of the income from property management to the owner is performed in non-cash form.".
Article 3. This law becomes effective since June 1, 2027.
President of the Republic of Armenia
V. Khachaturian
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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