Hardware vs virtual cash registers — comparison
Side-by-side comparison of hardware and virtual cash registers in Armenia: form factor, legal basis, deployment, receipt format, channel support, setup, cost shape, and maintenance. Same fiscal weight, different operational profiles.
Last reviewed Apr 29, 2026
A structured side-by-side of the two legally-equivalent cash-register types in Armenia. The fiscal weight of a receipt is the same in both cases — what differs is everything else around it. The narrative explanation of the choice lives separately as a learn-page.
Form factor
What it physically is.
- Hardware
A certified physical device — a printer-style box at the till.
VirtualA software service running on the provider's servers, accessed by API.
Legal basis
Where the rules live in the Tax Code and Decree N 1976-Ն.
- Hardware
Tax Code Article 380, plus Annexes 1–3 of Government Decree N 1976-Ն (technical requirements, registration, usage).
VirtualTax Code Article 380.1, plus Annexes 4–9 of Decree N 1976-Ն (electronic receipt issuance, technical requirements for electronic CR, accounting, mandatory receipt fields, e-commerce platform requirements, taxi-specific e-CR rules).
Where it sits
Physical or logical location.
- Hardware
On the seller's premises — at the trading floor, mobile sale point, or service location where payment happens.
VirtualOn the provider's infrastructure (third-party servers). The seller integrates by HTTP API.
Receipt format
- Hardware
Thermal-paper receipt printed at the till, with the «Ֆ» mark and 8-digit fiscal number printed on it.
VirtualElectronic receipt — delivered to the customer by email, SMS, in-app notification, or as a downloadable PDF / link. The same fiscal mark and fiscal number, just rendered electronically.
Offline retail support
Selling in person, accepting cash or card.
- Hardware
Yes — this is its native scenario.
VirtualPossible only via a tablet or PoS app that integrates the virtual API. The CR itself doesn't print; you need an external printer or electronic delivery.
Online and B2B channels
Online stores, marketplaces, invoicing flows.
- Hardware
Awkward — you'd need a manual workflow to issue receipts for online sales after the fact.
VirtualNative — designed for this. The checkout flow calls the API, the customer gets the receipt automatically.
Card-payment terminal
How card-acceptance hardware fits in.
- Hardware
Often integrated into the same device (e.g. PAYMOB) so the cashier presses one button to charge the card and issue the fiscal receipt.
VirtualSeparate from the fiscal layer — handled by your payment provider on checkout, then a fiscal receipt is issued via the virtual-CR API.
Goods-marking integration
Whether the device retires DataMatrix codes through the i-Mark system at checkout.
- Hardware
Most major SRC-approved hardware models support marking integration; verify with the vendor for your specific category before relying on it.
VirtualMost virtual-CR providers support marking integration as a checkout-flow add-on; confirm coverage with your provider for the specific category.
How you plug into it
From your software's perspective.
- Hardware
Cashier UI on the device itself; serial / USB / network APIs to let an external commercial program drive it from a PoS terminal.
VirtualHTTP API. The provider issues credentials; your checkout / invoicing flow makes signed requests for each receipt.
Setup
What you do to start operating.
- Hardware
Buy or rent a device from a certified vendor, then register it with SRC at the address where you'll use it.
VirtualSign up with an SRC-approved virtual-CR provider, then integrate the API into your checkout / invoicing flow. Registration with SRC is handled by the provider.
Cost shape
How you pay for it.
- Hardware
Upfront device cost (or installment), plus monthly technical-service fee scaled by the taxpayer's prior-year revenue band — free in border villages.
VirtualRecurring subscription or per-receipt fee set by the provider. No upfront hardware to buy.
Maintenance
Who keeps it running.
- Hardware
Service organisation handles repairs, paper supply, and technical compliance. If the device breaks, you wait for service or get a substitute under N 1976-Ն Annex 1.
VirtualProvider runs the service; you depend on their uptime SLA. If the API is down, you can't issue receipts at all — design retry / fallback into your checkout.
The point of equivalence
A receipt issued by a properly registered hardware cash register and a receipt issued by an SRC-approved virtual cash register have the same fiscal weight. Both carry the «Ֆ» mark and the 8-digit fiscal number from SRC. Either is a valid fiscal receipt; either supports a return; either counts toward your turnover the same way. Article 380.1 does not override Article 380 — they sit alongside each other.
Quick decision rules
- Selling in person, accepting cash or cards over a counter? Hardware is the natural fit. Most small cafés, salons, kiosks, and market stalls run a single hardware till.
- Selling online — checkout flow on your own site, marketplace listings, B2B invoices emailed to corporate clients? Virtual. An API call at checkout means the customer gets the receipt the same second they pay.
- Both? You can register both. A retail business with an online store typically runs hardware in the shop and a virtual CR for e-commerce, with each registered separately.
- Mobile / on-site services (notary, advocate, taxi)? Mobile situations have specific rules in Article 381 §4 and §5. The decision tree is the right starting point. Article 381, Decision tree
Where this can lead
Want to bring a cash-register model to the Armenian market as a manufacturer or importer?
Need the receipt fields?
Want the regulatory history of how this split came to be?