Mandatory issuance of structured tax (VAT) invoices through the State Revenue Committee e-Invoice portal for all VAT-registered taxpayers. Tax invoices, adjustment invoices and consignment notes must be generated, signed and exchanged via the central platform under the Tax Code of the Republic of Armenia.
B2C
none
No B2C e-invoicing initiative. Sales to private consumers are documented via cash-register receipts; the structured SRC e-Invoice portal is a B2B/B2G VAT invoicing framework only.
B2G
mandatory
since 1 January 2015
Mandatory for invoicing public bodies through the e-Invoice portal operated by the State Revenue Committee, in line with the general VAT invoicing obligation under the Tax Code.
Failure to issue a tax invoice through the SRC e-Invoice portal when required by the Tax Code of the Republic of Armenia attracts administrative fines and may result in disallowance of input VAT credit for the buyer.
Standards:
National e-Invoice standard (SRC)
Supported Formats:
XML (SRC e-Invoice schema)
PDF visualization
Clearance Model:
Centralized exchange via the State Revenue Committee e-Invoice portal: invoices are created, electronically signed and delivered to the buyer through the platform, which simultaneously feeds VAT data to the tax authority. Both web UI and API integrations are supported.
Archiving Requirements:
5 years retention required under the Tax Code; invoices stored in the SRC e-Invoice portal remain accessible to the issuer and the recipient
N/A
Electronic Tax Invoice Framework Introduced
1 January 2010
Legislative
The State Revenue Committee launched a centralized electronic tax invoicing service available to VAT taxpayers, accessible through the SRC e-Invoice portal , making electronic issuance the default channel for VAT invoices.
Mandatory e-Invoicing for VAT-Registered Taxpayers
1 January 2015
B2B
Use of the State Revenue Committee e-Invoice portal becomes mandatory for issuing tax invoices, adjustment invoices and consignment notes by all VAT-registered taxpayers, in line with provisions of the Tax Code of the Republic of Armenia .
Tax Code of Armenia Consolidated
1 January 2018
Legislative
The new consolidated Tax Code of the Republic of Armenia takes effect, restating the obligation to issue electronic tax invoices via the SRC e-Invoice portal and integrating it with VAT and corporate income tax returns submitted through the taxpayer self-portal .