fiscal.am

Who runs fiscalization in Armenia

The regulator chain (Tax Inspectorate → Ministry of State Revenues → State Tax Service → State Revenue Committee) and the specialised operators (the dissolved cash-register SNCO, the marking operator i-Mark, and the SRC's IT-SNCO G-Solutions) — what each body did, when, and where their mandate sits today.

Last reviewed May 5, 2026

Two arcs run side by side. The regulator chain is one continuous mandate that has changed name three times since 1991 and now lives at the State Revenue Committee. The specialised operators are separate bodies that each held a specific fiscalization-rail function alongside the regulator — one for cash-register implementation (dissolved 2021), one for goods marking (i-Mark, since 2022), and one for the SRC's IT infrastructure (G-Solutions, since 2024).

Regulator chain

One continuous tax-authority mandate, four names since 1991. The current institution is the State Revenue Committee.

  • Tax Inspectorate

    Dissolved / renamedOct 1991 – Jun 1996

    State Tax Inspectorate of the Republic of Armenia

    First post-independence tax authority. Two-step institutional predecessor of today's SRC. Issued the first cash-register operating rules (Order N 01/58, 1998).

    Mandate transferred to:
    Ministry of State Revenues

  • Ministry of State Revenues

    Dissolved / renamedJun 1996 – 2002

    Ministry of State Revenues of the Republic of Armenia

    Ministry-level body that took over from the Tax Inspectorate. Held tax-administration responsibility through the late 1990s, including the run-up to the 1998 cash-register decrees.

    Mandate transferred to:
    State Tax Service

  • State Tax Service

    Dissolved / renamed2002 – 2008

    State Tax Service of the Republic of Armenia

    Service-level reorganisation of the tax authority that ran through the 2004 standalone Cash Register Law (ՀՕ-129-Ն) and the 2005 first-published technical-requirements decree (N 946-Ն).

    Mandate transferred to:
    State Revenue Committee

  • State Revenue Committee

    ՊԵԿActive2008 – present

    State Revenue Committee of the Republic of Armenia

    Current regulator. Administers the Tax Code, registers cash registers (hardware and virtual), runs the fiscal-receipt registration backbone, and since the 2021 SNCO dissolution also issues conformity assessments for cash-register models. The portal at src.am is the canonical reference for the approved-models list, the receipt-verification tool, and the chair's orders that govern the manufacturer / importer path.

    Portal:
    www.src.am/am

Specialised operators

Separate bodies that hold (or held) a specific fiscalization-rail function alongside the regulator.

  • SNCO «Cash Register Implementation Office»

    Dissolved / renamedNov 2012 – Dec 2021

    State Non-Commercial Organisation «Cash Register Implementation Office»

    For nearly nine years was both regulator and market participant: issued conformity assessments for cash-register models, organised technical servicing, and at one point imported and sold registers itself. The only SNCO director documented in the public record is Gagik Muradyan (in role as of August 2013); directors at the 2019 liberalisation and the December 2021 dissolution are not yet identified. The March 2019 liberalisation ended its market monopoly; in December 2021 the cabinet dissolved it and forgave ~192 million drams of unpaid commissions. Conformity assessment, the free-CR obligation in border villages, and remaining assets transferred to SRC.

    Founding act:
    Decree N 1419-Ն (8 November 2012)
    Mandate transferred to:
    State Revenue Committee

  • i-Mark

    i-MarkActiveMar 2022 – present

    «Future Technologies Development Center-Armenia» LLC (operating as i-Mark)

    National operator of the EAEU goods-marking system in Armenia, designated alongside SRC as authorised body. Runs the back-end traceability platform for goods carrying DataMatrix identification means; the marking codes are retired through fiscal cash registers at point of sale. Mandatory categories rolled out in waves from March 2023 (tobacco) to January 2026 (pharmacy).

    Founding act:
    Decision N 312-Լ (10 March 2022)
    Portal:
    e-mark.am

  • G-Solutions SNCO

    «Ջի Սոլյուշնս»ActiveMar 2024 – present

    «Ji Solyushns» State Non-Commercial Organisation of the State Revenue Committee

    The SRC's in-house IT non-commercial organisation. Established by a government decision in February 2024 and given its charter on 21 March 2024 by SRC chair's order N 321-Լ; the same day, the IT subdivisions inside SRC and the Ministry of Finance ceased to operate as their staff transferred into G-Solutions on equivalent positions. Manages the inter-agency IT infrastructure of the two bodies (the 580-million-dram 2024 grant from SRC was for that scope). Receives the two physical sample units of every cash-register model submitted for conformity assessment under SRC chair's order N 812-Լ — that wiring became formal with the 25 December 2024 amending order N 1720-Լ, which replaced the earlier addressee with G-Solutions. Not to be confused with the older SNCO «Cash Register Implementation Office» (dissolved December 2021, see above) — different organisation, different mandate, different decade.

    Founding act:
    SRC chair's order N 321-Լ (21 March 2024) — charter approval

How to read this

  • The first arc is one continuous tax authority. It has been renamed and reorganised four times — from Tax Inspectorate through the State Revenue Committee — but the core mandate (administer the tax code, run cash-register registration) has never moved. When an older document refers to the «Ministry of State Revenues» or «State Tax Service», read it as today's SRC.
  • The second arc holds specialised bodies. Three different bodies, three different mandates, three different decades. The SNCO ran the cash-register implementation function for nine years (2012–2021) with a market-monopoly mandate that the 2019 liberalisation cut back; the cabinet then dissolved it entirely in late 2021 and transferred its functions to SRC. i-Mark holds the EAEU goods-marking mandate, active since 2022. G-Solutions is the SRC's own IT non-commercial organisation, spun out in 2024 — it now receives the physical sample units of cash-register models submitted for conformity assessment. The shared word «SNCO» (ՊՈԱԿ) covers all three; they are otherwise unrelated.
  • Status badges distinguish active institutions from dissolved / renamed ones at a glance.

Where this can lead

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