Violations of Cash Register Rules Reported Among Taxpayers

The State Revenue Committee continues its monitoring activities regarding violations of cash register usage rules, the failure to formalize hired employees, and breaches of the requirements of the Republic of Armenia's law on 'Cashless Transactions'. The SRC reminds that the use of cash registers is mandatory when selling goods, providing services, or performing work for cash or payment cards, including when accepting advance payments or partial payments.

Simultaneously, when hiring an employee, the taxpayer is obliged to ensure the acceptance of an individual legal act on employment or the conclusion of a written contract. For new employees, a registration application must be submitted to the tax authority within the specified time frame or, in the case of voluntary workers, a voluntary work contract must be signed. Taxpayers who are obliged to use cash registers must, according to the law on cashless transactions, ensure the acceptance of cashless payments via payment cards and consistently adhere to the implementation of legal requirements.

Prevention and detection of violations, as well as monitoring compliance with legal requirements, are essential for every citizen, employee, and businesses operating within the legal framework.

The SRC presented the results of its monitoring work completed in August 2025:

• Violations of cash register rules were recorded among 479 taxpayers, with a total fine amounting to 243.7 million drams.
• A list of taxpayers with violations indicates that 25 of them faced fines of 1 million drams or more, totaling around 100 million drams.
• Cases of failure to formalize hired employees were reported among 65 taxpayers, with total fines amounting to 42.75 million drams. 18 taxpayers were fined 27.75 million drams for non-formation of three or more hired employees.
• Violations of the requirements of the law on cashless transactions were recorded among 42 taxpayers, resulting in a total fine of 15 million drams.

It is noteworthy that the lists of violating taxpayers do not account for the possible contestation results of the inspection acts through administrative or judicial procedures.

The SRC urges taxpayers to demonstrate tax discipline and adhere to legal requirements to contribute to a stable and reliable business environment.