Armenia sets new rules for replacing cancelled tax invoices from 2027
Value added tax (VAT) payers in Armenia will issue a new tax invoice to replace a cancelled one for the same transaction from January 1, 2027, keeping the original supply date.
The government approved an addition to decision No. 1257-N of October 5, 2017 on issuing, invalidating and cancelling settlement documents at its October 29 meeting. The draft was prepared by the State Revenue Committee (SRC).
What happened
The addition brings the decision into line with Tax Code amendments made by Law HO-234-N of May 5, 2026, which take effect in 2027. Under the draft decision, in the cases set out in points 4–6 of part 10 of Article 56 of the Tax Code:
- A new tax invoice is issued only after the old one is deemed cancelled. This applies to the same supply of goods, work or services.
- The new document refers to the old one: it states the series, number and issue date of the cancelled invoice. This links the two documents, as is already done when transactions are adjusted.
- The supply date stays the same. Whenever the new invoice is issued, it shows the supply date from the cancelled document as the date of supply of goods, performance of work or provision of services.
- The details are corrected. The new invoice contains the corrected list and quantity of goods, the type and volume of work or services, and the other mandatory details.
How an invoice is cancelled today. Under the current procedure, the recipient must confirm the cancellation of a validated tax invoice. If they neither confirm nor reject it within 15 days, the invoice is automatically deemed cancelled.
Who benefits
- VAT payers, their buyers and customers. From 2027, under the Tax Code (Article 71), VAT on a new invoice issued to replace a cancelled one is offset in the reporting period in which the VAT on the cancelled document was offset. For this to work, the new document must be linked to the old one and carry the same supply date.
- The State Revenue Committee. According to the justification, the procedure is needed so the SRC can keep pre-filling the unified VAT and excise return under the new offset rules.
- Accountants: they get a clear rule on the order of steps and what to put in the new document.
What it means
Correcting a mistake does not move VAT to another period. Buyers will be able to offset VAT on a corrected invoice in the same period as on the original, rather than in the period when the new document is issued.
Cancellation and replacement must happen in order. A new invoice cannot be issued until the old one is cancelled. Given the 15-day window for the recipient to confirm, a replacement could drag on into another reporting period.
Self-invoices remain an issue. During public consultation on e-draft.am, a participant proposed simplifying the cancellation of self-invoices (tax invoices issued under part 7 of Article 56 of the Tax Code) by dropping the 15-day confirmation period for them. The drafter rejected the proposal.
No budget impact. According to the justification, no significant changes in state budget revenue or spending are expected.
What to do
- Accountants at VAT payers: from January 1, 2027, when replacing an invoice, first get it cancelled. Then state the old invoice’s series, number and date in the new document, and keep the original supply date.
- Suppliers: agree with buyers that they confirm cancellations promptly; otherwise you will have to wait 15 days.
- Accounting software developers: add fields for the cancelled document’s details to invoice templates, along with a rule for carrying over the supply date.
- All VAT payers: check your cases against points 4–6 of part 10 of Article 56 of the Tax Code, as amended by Law HO-234-N, since the new procedure applies only to those.
