Armenia E-Invoicing

Key compliance facts

About Armenia E-Invoicing

Armenia has operated a comprehensive e-invoicing regime since 2016 through the State Revenue Committee (SRC), making it one of the most digitally advanced tax administrations in the region. All VAT-registered businesses must issue invoices through the state-run system covering B2G, B2B and large B2C transactions. The platform acts as both the invoicing engine and the real-time reporting mechanism — digitally signed invoices are immediately transmitted to the tax authority, eliminating separate periodic VAT invoice reporting. From 1 January 2025, businesses purchasing goods or services from private individuals must also document those transactions electronically via self-billing, capturing both parties' tax identifiers. The 'Transaction Type' field became mandatory in 2025 to categorise non-standard VAT treatments (Export, Exempt from VAT, etc.). Each invoice requires a digital signature via authorised certificate. Buyers can typically view invoices instantly.

Implementation Phases

1. ✓

   Mandatory e-invoicing

   2016

   All businesses required to issue invoices through state-run system; immediate transmission to tax authority.

2. ◉

   Self-billing for individuals

   Jan 1, 2025

   Mandatory electronic documentation of purchases from private individuals.

3. ◉

   Transaction Type field

   2025

   Mandatory categorisation of non-standard VAT treatments.

Key Compliance Facts

• Operated by State Revenue Committee (SRC)
• Real-time clearance with immediate reporting
• Three authentication methods: ID card, Mobile ID, Cloud signature
• Self-billing mandatory for purchases from individuals (since Jan 2025)
• Portal: self-portal.taxservice.am and src.am
• EAEU member alongside Russia, Belarus, Kazakhstan, Kyrgyzstan

Frequently Asked Questions

Topics