Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

The document ceased to be valid since  January 1, 2018 according to article 445 of the Tax Code of the Republic of Armenia of  November 1, 2016 No. ZR-165


of December 18, 2004 No. ZR-129

About use of control cash registers

(as amended on 07-07-2016)

Accepted by National Assembly of the Republic of Armenia on November 22, 2004

Chapter 1 General provisions

Article 1. Law purpose

This Law regulates the questions connected with implementation, use, registration and accounting of control cash registers in the territory of the Republic of Armenia and also control of them and establishes responsibility for violation of this Law.

Article 2. The legal acts regulating use of control cash registers

The legal acts regulating use of control cash registers include this Law, other laws of the Republic of Armenia relating to use of control cash registers, in the cases provided by the law - the orders of the Government of the Republic of Armenia, and also other legal acts.

Article 3. Law coverage

1. Operation of this Law extends to the legal entities acting in the territory of the Republic of Armenia, their allocated divisions (branches, representations), to the allocated divisions (branches, representations) of the foreign organizations operating in the territory of the Republic of Armenia (further – the organizations) and to individual entrepreneurs.

2. This Law does not extend to the Central bank of the Republic of Armenia, banks operating in the territory of the Republic of Armenia (including subsidiary banks), their branches, representations, operational offices (Items) operating in the territory of the Republic of Armenia branches and representative offices of foreign banks, credit institutions of insurance companies, the reinsurance companies, persons performing insurance intermediary activity only in these activities, specialized members of the security market (in these activities), pawnshops, settlement payment institutes.

Chapter 2 the Mandatory requirements connected using control cash registers

Article 4. Use of control cash registers

1. In all cases of implementation of cash payments with cash or by means of plastic cards (including – advance payments) when implementing retail trade in the territory of the Republic of Armenia by the individual entrepreneurs, notaries, persons performing lawyer activities (further – the individual entrepreneur) and the organizations in shopping facilities, on places for implementation of trade or in case of provision of services, use of control cash registers is obligatory, except as specified, provided by part 2 of this Article.

1.1. When implementing sales by individual entrepreneurs and the organizations on vehicles or provision of services to the population in the territory of the Republic of Armenia, for the statement of tax accounts and (or) other settlement documents control cash registers, except as specified, provided by part 2 of this Article electronically can be used.

2. Owing to specifics of activities or features of the place (location) of implementation of activities use by the organizations and individual entrepreneurs of control cash registers in case of performing cash cash calculations or by means of plastic cards is not obligatory regarding the following types of activity:

a) rendering utilities to the population on condition of issue to the payer in the procedure for the document certifying payment when implementing of cash cash calculations by them or by means of plastic cards established by the legislation;

b) sales of newspapers and magazines in booths provided that the specific weight of implementation of newspapers and magazines in volume of their goods turnover makes over 50 percent. Accounting of proceeds from sales of newspapers and magazines is conducted in separate procedure;

c) sales of lottery tickets;

d) implementation of passenger transportations and cargo transportation on road, water, rail, air transport and sales of tickets for journey;

e) providing with food pupils and employees of the general education and equated to them other educational institutions during studies;

e) trade in agricultural products from open counters in the places allocated for trade implementation (shopping centers, the markets of consumer goods, the markets of agricultural products, venues of fairs and exhibitions sales) and the objects of private use which were in the use belonging to citizens on the property right;

g) portable and peddling small retail trade food and nonfoods (except for the goods requiring special storage conditions and sale) from hand trucks, baskets, boxes (including protected from atmospheric precipitation by polyethylene film or other materials);

h) sales in rural settlements of medicines in the drugstores located in medical and obstetrical centers;

i) trade in booths soft drinks in pouring;

j) the sale of agricultural products, newspapers, magazines, and also draft beer, kvass, milk or the thane performed on land vehicles from tanks (barrels);

k) realization of objects of religious cult, rendering services in holding religious practices by the religious organizations registered in the procedure established by the law of the Republic of Armenia;

l) sales at par value the state signs of post payment (stamps and other signs) confirming fee of mail service;

m) ceased to be valid according to the Law of the Republic of Armenia of 15.01.2011 No. ZR-22

o) implementation of post and courier activities;

o) implementation of research, scientific and technical and scientific and methodical works in the field of examination;

p) implementation of transportations by passenger cars taxi in case of equipment of the vehicle taximeter;

c) the organizations of casino and (or) games with prize;

r) far off – implementation of sales by means of the communication providing electronic communications or television shops.

3. In case of the work the organizations and individual entrepreneurs of cash cash calculations or by means of plastic cards when implementing retail trade or rendering services to the population in the territory of the Republic of Armenia use of control cash registers:

a) is obligatory since January 1, 2005 in the following fields of activity:

organization of baths and shower,

sale of gasoline, diesel fuel and natural and liquid gas in stationary fuel stations (Items),

the trading activity performed through shops and pavilions (except for the shops and pavilions which are in the remote, border, mountain, mountain rural settlements, rural settlements having up to 1000 inhabitants included in the list established by the Government of the Republic of Armenia),

the trading activity performed through booths which total area in the city of Yerevan exceeds 7 sq.m, and in other places – 10 sq.m (except for the booths which are in rural settlements),

rendering hotel services,

the organization of public catering in the objects having the hall of servicing

pharmaceutical activities,


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