ArmInfo. In Armenia, tax compliance indicators improved in the first half of 2026. According to the press service of the State Revenue Committee of the Republic of Armenia, enhancing the efficiency of tax administration, promoting voluntary compliance among taxpayers, and ensuring a more targeted and predictable administrative framework remain key priorities for the agency.
Administrative updates implemented in the first half of 2026 yielded significant enhancements across primary tax compliance indicators. Specifically, authorities have curtailed on-site inspections while expanding the use of analytical tools. Data from the first half of 2026 indicate that on-site field audits decreased by 21% compared to the same period last year, whereas administrative tasks executed through analytical instruments rose by 38%.
Consequently, while 6,783 on-site inspections were conducted between January and June 2025, that figure dropped to 5,346 during the corresponding months of 2026—marking a 21% reduction. Concurrently, office-based analytical reviews and studies expanded from 64,178 procedures in the first half of 2025 to 88,752 procedures in the first half of 2026, representing a 38% increase. Data from the first half of 2026 demonstrates that tax audits and research conducted by Armenian authorities have become significantly more targeted and effective.
During the period of January–June 2026, the share of inspections resulting in the detection of violations rose to 78.2%, compared to 72.5% during the same period in 2025. Although the total number of inspections decreased, the increase in the violation detection rate by 5.7 percentage points underscores the heightened precision and efficacy of these administrative measures.
Positive trends in tax compliance are further reflected in the increased volume of transactions registered via cash registers, showing growth in both total volume and revenue, particularly regarding cashless operations: Cash Register Receipts: total receipts reached over 444.6 million units in the first half of 2026, a 21.6% increase compared to 365.5 million units during the same period in 2025; Cashless Transactions: there was a notable surge in cashless register operations, which rose by 56.6%—from 103.5 million units in 2025 to over 162.1 million units in 2026; Revenue Growth: total revenue recorded through cash registers climbed by 23.7%, rising from 1.417 trillion AMD in 2025 to 1.752 trillion AMD in 2026 and Cashless Revenue: revenue from cashless transactions saw a significant boost of 43.8%, increasing from 524.1 billion AMD last year to 753.6 billion AMD in the current year.
