Instances of Violating Cash Register Rules and Unregistered Employees Registered: Summary by the State Revenue Committee

The State Revenue Committee has continued its oversight activities aimed at detecting violations of the rules regarding the use of cash registers (HM) and the non-registration of hired employees, as well as breaches of the requirements of the Law of the Republic of Armenia on 'Cash Transactions.'

The SRC reminds that the use of cash registers is mandatory when selling goods, providing services, or performing work for the population, accepting payments in cash or by payment cards, including advance payments and partial payments.

Simultaneously, employers are obligated to properly register their hired employees and ensure the acceptance of cashless payments in accordance with legal requirements.

The Committee presented the results of oversight activities that were completed in November 2025.

Violations of cash register usage rules were recorded for 485 taxpayers, resulting in a total fine of approximately 192.7 million drams. Among these violations, 18 taxpayers faced fines of 1.0 million drams and above, accumulating a total of approximately 56.8 million drams.

Instances of non-registration of hired employees were recorded for 59 taxpayers, with the total amount of fines reaching 56.750 million drams. For the non-registration of three or more employees, 18 taxpayers were fined 43.250 million drams.

Violations of the requirements of the Law of the Republic of Armenia on 'Cash Transactions' were found for 25 taxpayers, leading to a total fine of 9.6 million drams.

The SRC also noted that the results of possible administrative or judicial disputes regarding the inspection acts were not considered in the published lists.

The Committee urges taxpayers to maintain tax discipline and comply with legal requirements, contributing to the formation of a legitimate, stable, and reliable business environment.