YooKassa, rubles, and the Armenian fiscal receipt
An Armenian sole entrepreneur or LLC accepts payments from Russian customers via YooKassa: the buyer pays in RUB, while settlement is configured in RUB or another supported currency. The task is to issue the Armenian fiscal receipt correctly and not confuse it with Russian fiscalisation.
Foundation
Short answer
The YooKassa "Receipts from YooKassa" service belongs to Russian fiscalisation under 54-FZ and does not replace the Armenian e-HDM. For a foreign organisation without a Russian representation, the Russian Ministry of Finance has recognised the territorial limit of 54-FZ, but in an agency setup the CCT duty may sit with the Russian agent.
Scenario answers
Below is not abstract currency theory but a working policy for YooKassa RUB payments fiscalised through the Armenian SRC/VCR.
Question
Which amount goes on the receipt?
Answer
The full order amount before YooKassa deductions. If the customer paid 10,000 RUB, the Armenian receipt is calculated from 10,000 RUB, not from the amount after commission, VAT on commission, or refund debt. If your YooKassa contract is structured as AMD price and AMD settlement from the start, this is no longer a ruble-payment scenario: the receipt should follow the AMD contractual amount.
Sources
Question
Do I issue one Armenian receipt per customer payment or one per daily YooKassa payout?
Answer
Per customer payment. The YooKassa payout consolidates many customer payments into a single daily bank transfer for accounting convenience, but Government Decision 1976-Ն requires the e-HDM receipt to record the actual sale transaction (with its lines, VAT, customer-facing total). Aggregating dozens or hundreds of customer payments into a single fiscal receipt for the daily payout amount is the wrong shape: the e-HDM record then no longer corresponds to a real transaction with a real buyer at a real date. Article 380.1 frames e-HDM around the sale through the internet site or electronic application, not around the merchant's bank statement.
Sources
Question
The YooKassa confirmation is in rubles — is that the Armenian fiscal receipt?
Answer
No. The YooKassa payment confirmation (email, JSON payment object, customer's bank statement) is the payment-processor record in RUB. The Armenian e-HDM receipt is a separate document issued through SRC/VCR in AMD. The customer can legitimately see both: the RUB charge from YooKassa and the AMD fiscal receipt from your Armenian merchant. These are not alternatives — they are two layers (payment + fiscalisation) that almost always show different currencies, and that is the normal shape of a cross-border e-commerce sale.
Sources
Question
What about the YooKassa commission?
Answer
Do not reduce the receipt. YooKassa commission, VAT on that commission, refund-debt deductions, bank fees, and FX/conversion differences are booked separately and supported by YooKassa registries, UPDs/acts, and the bank statement.
Sources
Question
Which currency does YooKassa pay out to a non-resident?
Answer
YooKassa describes work with Russian and Belarusian rubles, CNY, AMD, KGS and TJS. In the "ruble prices — settlement in currency" scenario, the buyer pays RUB and YooKassa converts to the selected currency at the Bank of Russia rate + 2%; in the "currency prices — settlement in currency" scenario, the rate is Bank of Russia + 5%. These rates are not the CBA rate for the Armenian e-HDM receipt. If the source payment is RUB, the receipt follows the Armenian RUB-to-AMD policy; the difference goes to conversion accounting.
Sources
Question
Does 54-FZ apply to an Armenian SE without a Russian representation?
Answer
In the baseline scenario with no Russian representation, Russian agent, or Russian bank account, there is no visible direct duty for the Armenian SE to use CCT under 54-FZ: the law is tied to payments "on the territory of the Russian Federation". But Ministry of Finance letter 03-01-15/65033 also shows the other side of the rule: if there is an agent on Russian territory, the CCT duty may be on that agent. A Russian account, agent, marketplace, warehouse/personnel in Russia, or other Russian activity requires separate Russian review.
Sources
| Question | Answer | Sources |
|---|---|---|
| Which amount goes on the receipt? | The full order amount before YooKassa deductions. If the customer paid 10,000 RUB, the Armenian receipt is calculated from 10,000 RUB, not from the amount after commission, VAT on commission, or refund debt. If your YooKassa contract is structured as AMD price and AMD settlement from the start, this is no longer a ruble-payment scenario: the receipt should follow the AMD contractual amount. | S1S2S4S8S9 |
| Do I issue one Armenian receipt per customer payment or one per daily YooKassa payout? | Per customer payment. The YooKassa payout consolidates many customer payments into a single daily bank transfer for accounting convenience, but Government Decision 1976-Ն requires the e-HDM receipt to record the actual sale transaction (with its lines, VAT, customer-facing total). Aggregating dozens or hundreds of customer payments into a single fiscal receipt for the daily payout amount is the wrong shape: the e-HDM record then no longer corresponds to a real transaction with a real buyer at a real date. Article 380.1 frames e-HDM around the sale through the internet site or electronic application, not around the merchant's bank statement. | S3S4 |
| The YooKassa confirmation is in rubles — is that the Armenian fiscal receipt? | No. The YooKassa payment confirmation (email, JSON payment object, customer's bank statement) is the payment-processor record in RUB. The Armenian e-HDM receipt is a separate document issued through SRC/VCR in AMD. The customer can legitimately see both: the RUB charge from YooKassa and the AMD fiscal receipt from your Armenian merchant. These are not alternatives — they are two layers (payment + fiscalisation) that almost always show different currencies, and that is the normal shape of a cross-border e-commerce sale. | S4S9S10 |
| What about the YooKassa commission? | Do not reduce the receipt. YooKassa commission, VAT on that commission, refund-debt deductions, bank fees, and FX/conversion differences are booked separately and supported by YooKassa registries, UPDs/acts, and the bank statement. | S8 |
| Which currency does YooKassa pay out to a non-resident? | YooKassa describes work with Russian and Belarusian rubles, CNY, AMD, KGS and TJS. In the "ruble prices — settlement in currency" scenario, the buyer pays RUB and YooKassa converts to the selected currency at the Bank of Russia rate + 2%; in the "currency prices — settlement in currency" scenario, the rate is Bank of Russia + 5%. These rates are not the CBA rate for the Armenian e-HDM receipt. If the source payment is RUB, the receipt follows the Armenian RUB-to-AMD policy; the difference goes to conversion accounting. | S7S8S9 |
| Does 54-FZ apply to an Armenian SE without a Russian representation? | In the baseline scenario with no Russian representation, Russian agent, or Russian bank account, there is no visible direct duty for the Armenian SE to use CCT under 54-FZ: the law is tied to payments "on the territory of the Russian Federation". But Ministry of Finance letter 03-01-15/65033 also shows the other side of the rule: if there is an agent on Russian territory, the CCT duty may be on that agent. A Russian account, agent, marketplace, warehouse/personnel in Russia, or other Russian activity requires separate Russian review. | S10S11S12 |
RUB to AMD conversion policy
Use the same policy for every payment so that the accountant, the tax inspector, and the developer see the same chain.
- 1Fetch from YooKassa: payment identifier, successful payment or capture status, and the full payment amount in RUB. S9
- 2Store the YooKassa payment identifier, status, payment currency, payout currency, payout registry, and YooKassa documents. S8S9
- 3Book YooKassa commission, VAT on commission, refund-debt deductions, bank withholdings, and FX differences (including the gap between the CBA rate and YooKassa/Bank of Russia settlement rate) separately from the fiscal receipt. S7S8
Who regulates what
The mistake in this scenario usually comes from mixing three parts of the process: the payment service, the Armenian fiscal receipt, and Russian fiscalisation.
Party
YooMoney / YooKassa
Scope of responsibility
Contract, payment acceptance, payout currency for a non-resident, conversion under YooKassa rules, registries, acts/UPDs. Does not regulate the Armenian e-HDM receipt.
Sources
| Party | Scope of responsibility | Sources |
|---|---|---|
| YooMoney / YooKassa | Contract, payment acceptance, payout currency for a non-resident, conversion under YooKassa rules, registries, acts/UPDs. Does not regulate the Armenian e-HDM receipt. | S7S8S9S10 |
| Russian FNS and Ministry of Finance | 54-FZ and CCT for payments "on the territory of Russia". For a foreign organisation without a Russian representation, the territorial facts are decisive; a Russian agent or account can change the answer. | S11S12 |
What to keep for inspection
The minimum records for each order must explain why exactly that AMD amount was sent to the SRC.
From practitioners' chats
Concrete observations from Armenian-merchant community discussions and direct merchant correspondence that shape the rules above.
Scope limit
Where the practitioner material comes from
The real-world experience on this page — what trips merchants up, which receipt corresponds to what, how YooKassa flows interact with Armenian fiscalisation — is drawn from public discussions in the Armenian community, in particular the «Армения: ВНЖ, банки, налоги» Telegram chat, and from direct merchant correspondence (2024–2026). It is not legal or tax advice — consult a qualified specialist before relying on it.
Source registry
Every conclusion above references one or more entries in this registry. Quotes are short; where the source does not say it literally, the conclusion is marked as a practical inference from the bundle of norms.
The Armenian tax base for a foreign-currency operation is determined on the date of the settlement document using the CBA average exchange rate; the rate for the day is the one published before 16:00. This is the core rule for converting a RUB payment to AMD.
Ձևավորվող հարկման բազաները և սկզբնական արժեքները որոշվում են համապատասխան հաշվարկային փաստաթղթի դուրս գրման ամսաթվի դրությամբ՝ ելնելով այդ օրը Հայաստանի Հանրապետության կենտրոնական բանկի հրապարակած՝ արժութային շուկաներում ձևավորված միջին փոխարժեքից։ […] Սույն հոդվածի կիրառության իմաստով […] հիմք է ընդունվում Հայաստանի Հանրապետության կենտրոնական բանկի կողմից մինչև տվյալ օրվա ժամը 16:00-ն հրապարակված միջին փոխարժեքը։Translation: The resulting tax bases and initial values are determined as of the issue date of the relevant settlement document, based on the average exchange rate announced by the Central Bank of Armenia for that day. […] For the purposes of this Article, the basis is the average exchange rate published by the Central Bank of Armenia before 16:00 of that day.
Tax is calculated and paid in Armenian drams. This is not a YooKassa currency rule; it explains why the Armenian e-HDM receipt needs an AMD amount.
Հարկի հաշվարկը կատարվում է հայկական դրամով։ […] Հարկի (այդ թվում՝ կանխավճարի), տույժի և (կամ) տուգանքի վճարումը կատարվում է վճարահաշվարկային համակարգի միջոցով, հայկական դրամով։Translation: Tax calculation is performed in Armenian drams. […] Taxes (including advance payments), penalties and/or fines are paid through the payment and settlement system in Armenian drams.
Article 380.1 frames the e-HDM around the sale through an internet site or electronic application, not around the merchant's bank statement. This is why a daily YooKassa payout is not the right unit of fiscalisation — the e-HDM receipt belongs at the level of each customer transaction.
Կազմակերպությունների և անհատ ձեռնարկատերերի կողմից ինտերնետային կայքի կամ էլեկտրոնային հավելվածի (էլեկտրոնային առևտրային հարթակի) միջոցով ընդունվող պատվերների շրջանակներում ապրանքների մատակարարման, ծառայությունների մատուցման կամ աշխատանքների կատարման գործարքների մասով կարող է կիրառվել էլեկտրոնային հսկիչ դրամարկղային մեքենա։Translation: For organisations and sole entrepreneurs, an electronic cash register machine may be applied in respect of transactions involving the supply of goods, provision of services or performance of works within orders accepted through an internet site or electronic application (electronic trading platform).
The subordinate act lists mandatory monetary fields of the electronic receipt as amounts without a separate currency marker. Together with the Tax Code, this supports the practical conclusion that SRC/VCR receives a dram amount.
11) վճարման ենթակա գումարները՝ ըստ բաժինների. 12) ընդհանուր գումարը՝ ներառյալ ԱԱՀ-ն, եթե գործարքն իրականացնողը ԱԱՀ վճարող է, և գործարքը ենթակա է ԱԱՀ-ով հարկման, բացառությամբ «կանխավճար» գրառում ունեցող էլեկտրոնային կտրոնների. 13) ԱԱՀ-ի գումարը, եթե գործարքն իրականացնողը ԱԱՀ վճարող է, և գործարքը ենթակա է ԱԱՀ-ով հարկման, բացառությամբ «կանխավճար» գրառում ունեցող էլեկտրոնային կտրոնների.Translation: 11) amounts payable, by section; 12) total amount including VAT, if the operator is a VAT payer and the transaction is subject to VAT, except for electronic receipts marked "advance"; 13) VAT amount, if the operator is a VAT payer and the transaction is subject to VAT, except for electronic receipts marked "advance".
YooKassa describes supported currencies for non-residents and concrete conversion rules: RUB prices with settlement in currency use the Bank of Russia rate + 2%; currency prices with settlement in currency use the Bank of Russia rate + 5%. The same page lists limits: B2B payments require a Russian bank account, and SBP is unavailable to non-residents.
Сейчас можно работать с российскими и белорусскими рублями, юанями, драмами, сомами и сомони. […] Цены в рублях — зачисление в валюте: с покупателя списываем рубли и конвертируем в выбранную валюту — по курсу Банка России + 2%. […] Исключение — приём платежей от юрлиц. Для этого обязательно нужен счёт в любом российском банке. […] Нельзя принимать платежи через СБП.Translation: It is currently possible to work with Russian and Belarusian rubles, yuan, drams, soms and somoni. […] Ruble prices with settlement in currency: the buyer is charged in rubles and the amount is converted to the selected currency at the Bank of Russia rate + 2%. […] Exception: accepting payments from legal entities requires an account with any Russian bank. […] SBP payments cannot be accepted.
Describes how the payout after deductions is calculated: YooKassa deducts its commission, VAT, and refund debt from received payments; payout normally happens on the next business day. This source does not regulate the Armenian receipt; the full-amount-before-deductions conclusion comes from pairing it with S1/S2/S4.
Из полученных платежей вычитается комиссия ЮKassa + НДС. Если есть долг за возвраты — вычитаем и его.Translation: The YooKassa commission + VAT is deducted from received payments. If there is debt for refunds, we deduct it too.
A customer payment is modelled as amount.value + amount.currency; YooKassa examples show RUB. For two-stage payments, waiting_for_capture/capture matters: the receipt follows the amount actually captured, not a failed pending payment.
"amount": { "value": "100.00", "currency": "RUB" } […] Из статуса pending платеж может перейти в succeeded, waiting_for_capture […] или canceled.Translation: "amount": { "value": "100.00", "currency": "RUB" } […] From pending, a payment may move to succeeded, waiting_for_capture […] or canceled.
Describes Russian fiscalisation: YooKassa can send fiscal receipts via the "Receipts from YooKassa" service or an external online cash register. This is the Russian CCT regime under 54-FZ; it does not replace the Armenian e-HDM.
Это требование закона 54-ФЗ, оно касается большинства магазинов и сервисов — и в онлайне, и в офлайне.Translation: This is a requirement of law 54-FZ; it applies to most stores and services, both online and offline.
The scope of 54-FZ is payments on the territory of Russia. The key phrase is "on the territory of the Russian Federation". For a foreign organisation without a Russian representation, the agency setup and territorial facts still need to be checked (see S12).
Контрольно-кассовая техника, включенная в реестр контрольно-кассовой техники, применяется на территории Российской Федерации в обязательном порядке всеми организациями и индивидуальными предпринимателями при осуществлении ими расчетов.Translation: Cash register equipment included in the register of cash register equipment is applied on the territory of the Russian Federation in mandatory manner by all organisations and individual entrepreneurs when making payments.
The letter gives a direct position for a foreign organisation without a Russian representation, but it also says that in the described agency setup the CCT duty is on the Russian agent. The source supports a territorial-and-agency analysis, not a blanket exemption for every foreign setup.
Положения Федерального закона N 54-ФЗ не распространяются на иностранную организацию, которая не имеет представительства на территории Российской Федерации и оказывает услуги, приобретаемые на сайте в сети Интернет. […] В указанном в обращении случае […] обязанность применять ККТ [возлагается] на агента, который находится на территории Российской Федерации.Translation: The provisions of Federal Law N 54-FZ do not apply to a foreign organisation that has no representation on the territory of the Russian Federation and provides services purchased on a website on the internet. […] In the scenario described in the inquiry, the obligation to use CCT is imposed on the agent located in the Russian Federation.