Cash-register fines — Article 416
Tax Code Article 416 fines for cash-register and fiscal-receipt violations in Armenia. Lookup table of every paragraph: missing CR, integration tampering, technical non-compliance, FEACN code mistakes — with current amounts and links to the verbatim law.
Last reviewed Apr 29, 2026
A flat table of every fine the State Revenue Committee can apply for cash-register and fiscal-receipt violations. The amounts come straight from Tax Code Article 416 — the article that backs Articles 380 and 381 with monetary penalties.
Most recent amendment incorporated: ՀՕ-21-Ն, 22 January 2025. Live consolidated text on ARLIS →
| Violation | Penalty | Citation |
|---|---|---|
No registered cash register at point of payment Cash, card, or payment-technology settlement happens at a place / mobile sale point that has no cash register meeting the technical requirements registered with the tax authority for that address. | AMD 500,000 | §416.1 |
Other cash-register rule violation Any violation of the cash-register usage rules other than the cases covered by paragraphs 4, 6, and 7 of Article 416. The percentage applies to the taxpayer's total cash-register turnover during the previous quarter, and the total fine is capped at 10 million AMD. | AMD 200,000+ 0.5% of prev. quarter CR turnoverCapped at AMD 10,000,000 | §416.2 |
Tampering with CR / external-program integration The cash-register program is integrated with an external (commercial) program and, after interference, the data sent to the tax authority differs from what is printed on the receipt — by item name, FEACN code, work / service code, quantity / volume, or value. | AMD 5,000,000+ 1% of prev. quarter CR turnover | §416.4 |
Cash register registered but technically non-compliant — first time First detected occurrence of using, at the time and place of payment, a cash register that is registered for that address but does not meet the technical requirements set by the Government. Overrides paragraph 1 (which would otherwise impose 500,000 AMD) on the first occurrence. | Warning | §416.5 |
Wrong FEACN or work / service code on receipt An incorrect FEACN code, or an incorrect work / service code, is printed on the receipt while every other cash-register usage rule is observed. | Warning | §416.6 |
Wrong FEACN code — repeat within a year The paragraph-6 violation is committed again within one year of being recorded in a thematic tax-audit act, before the next thematic-audit act is drafted. | AMD 50,000 | §416.7 |
How to read this
- Warning is a real legal outcome, not a soft signal — paragraph 5 (first technical non-compliance) and paragraph 6 (wrong FEACN code) both resolve as warnings, with paragraph 7 turning the FEACN warning into a 50,000 AMD fine on a repeat within a year.
- «Previous quarter» in the percentage formulas is defined in paragraph 3: it is the quarter immediately preceding the quarter that contains the date of the tax-audit protocol — not the current quarter.
- The 0.5% / 1% turnover percentages apply to the taxpayer's all cash-register turnover, summed across every register the taxpayer operates — not only the one where the violation happened.
Where this can lead
Need to know when a cash register is mandatory in the first place?
Wondering which fields on the receipt are mandatory?
Looking for the non-cash-payments side of fines?