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LAW OF THE REPUBLIC OF ARMENIA

of March 26, 2026 No. ZR-60

About entering of amendments into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on March 4, 2026

Article 1. To add part 4 of article 55 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) with Item 12 of the following content:

"12) in case of delivery of health care and services - the personalized identification code of the corresponding medical service generated by system of electronic health care for each rendered service.".

Article 2. In article 380.1 of the code:

To add 1) with part 1.2 following of content:

"1.2. In case of acceptance of payments by the organizations providing services in delivery of health care and services and the individual entrepreneurs connected to system of electronic health care with use of the payment instruments based on payment technologies, use of the electronic control cash register is obligatory.";

Part 2 after words of "transactions on implementation" to add 2) with the words "and the delivery of health care and services specified in part 1.2".

Article 3. To add part 3 of article 381 of the Code with Item 20 of the following content:

"20) the personalized identification code of the corresponding medical service generated by system of electronic health care for each rendered service in case of delivery of health care and services in servicing.".

Article 4.

1. This law becomes effective since April 1, 2026.

2. Necessary changes and amendments in the subordinate regulatory legal acts following from this Law are accepted within 60 calendar days after the introduction of this law in force.

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