Mandatory fields on a fiscal receipt — Article 381
All 19 fields a fiscal receipt must carry under Tax Code Article 381 §3, grouped by purpose: identifiers, parties, transaction, fiscal marks, and goods marking. With the native Armenian abbreviations (ՌՀ, ՀՎՀՀ, ԳՀ, Ֆ) and when each field is required.
Last reviewed Apr 29, 2026
A flat lookup of every field a fiscal receipt is required to carry, straight from Tax Code Article 381 §3. The 19 points are grouped here by what they do — identifiers, parties, transaction data, the marks that make the receipt fiscal, and the extra fields that fire only when goods marking is involved — without losing the original numbering.
Most recent amendment incorporated: ՀՕ-255-Ն, 3 July 2025. Live consolidated text on ARLIS →
| # | Field | When required |
|---|---|---|
| Identifiers | ||
| 1 | Receipt sequence numberՌՀ · 8 digits Internal counter incremented by the cash register on every issued receipt. Used together with the registration number to address a specific receipt before SRC has assigned a fiscal number. | Always. |
| 5 | Cash-register registration numberԳՀ Number assigned by the tax authority to the specific cash register at registration. Stays with the device for its entire registered life. | Always. |
| 6 | Timestamp Second / minute / hour / day / month / year of receipt printing. Where an external (commercial) program is used, this is the timestamp generated by the cash register itself, not the external program. | Always. |
| 7 | Serving department number Identifies which department or section of the trading floor processed the sale, when the cash register is shared across departments. | Always except «prepayment» receipts. |
| Parties | ||
| 2 | Cash-register user name Either the organisation's full name with its legal-form abbreviation, or the individual entrepreneur's / notary's first and last name. | Always. |
| 3 | Address of cash-register location Physical address registered with the tax authority for this cash register. For mobile sale points: the registration address of the organisation or IE plus the make and registration plate of the vehicle (and trailer if any). | Always (mobile sale points carry the vehicle data). |
| 4 | Taxpayer identification numberՀՎՀՀ TIN of the cash-register user (the seller). Where the receipt is issued to a representative of an organisation, IE, or notary, the TIN of the receiving party is also printed. | Always (recipient TIN only when issued to a representative). |
| Transaction | ||
| 8 | Goods or service name and code Goods name with FEACN code, or work / service name with its code. For catering — the actually-served menu (dishes, culinary products, pastries and bakery items, resold goods). | Except prepayment, per the Government's schedule (mandatory for mobile retail and the population-services scope of Article 56 §8.1 regardless). |
| 9 | Quantity and unit of measurement Quantity of goods purchased and the unit of measurement (pieces, kilograms, litres, etc.). | Except prepayment, per the Government's schedule (mandatory for mobile retail regardless). |
| 10 | Discount applied Size of the discount applied to the transaction. Printed only when a discount is actually applied. | When a discount is applied. |
| 11 | Amounts payable, by department Per-department breakdown of the amounts owed by the buyer. | Always. |
| 12 | Total amount including VAT Final amount payable, with VAT included, when the seller is a VAT payer and the transaction is VAT-taxable. | VAT-taxable transactions, except «prepayment» receipts. |
| 13 | VAT amount Standalone VAT line, separated from the gross total. Same applicability as the gross-total line. | VAT-taxable transactions, except «prepayment» receipts. |
| 14 | Cashier number Identifies the responsible person operating the cash register at the time of sale. | Always. |
| Fiscal marks | ||
| 15 | Fiscalisation-mode markՖ Single Armenian letter Ֆ printed on every fiscal receipt as the visible signal that the device was operating in fiscal mode when the sale was registered. | Always. |
| 16 | «Prepayment» mark Marks the receipt as covering an advance payment, including cases where it isn't yet clear which goods will be delivered, what works performed, or what services rendered against the funds taken. | Prepayment receipts only. |
| 17 | Fiscal number8 digits 8-digit number generated by an algorithm approved by the State Revenue Committee. The fiscal number is what legally turns a printed slip into a fiscal receipt that SRC has on record. | Always except return receipts. |
| Goods marking | ||
| 18 | Quantity of identification means Number of unique identification means (DataMatrix codes) being retired through this receipt. Triggered when the sale touches goods marked under the EAEU marking system. | Sale of marked goods, except «prepayment» receipts. |
| 19 | Marking verification number Verification number derived from the identification means, generated by an algorithm approved by SRC. Lets the buyer or an inspector confirm the codes were retired correctly. | Sale of marked goods, except «prepayment» receipts. |
How to read this
- Native marks (ՌՀ, ՀՎՀՀ, ԳՀ, Ֆ) are the Armenian abbreviations actually printed on the receipt. They are not optional decoration — auditors and SRC inspectors look for them in those exact forms.
- «Always» in the When-required column means the field appears regardless of payment type. Conditional fields call out the exception.
- The «Ֆ» mark and the 8-digit fiscal number (points 15 and 17) are what legally turn a printed slip into a fiscal receipt. A receipt missing either one is not a fiscal receipt — it is just a cash-register printout.
- Points 18 and 19 only appear when the sale touches goods marked under the EAEU marking system (e.g. tobacco, alcohol, dairy). Marking system overview
Where this can lead
Looking at a real receipt and matching its layout?
What happens if a field is missing or wrong?
When is a receipt mandatory in the first place?