YooKassa, rubles, and the Armenian fiscal receipt
An Armenian sole entrepreneur or LLC accepts payments from Russian customers via YooKassa, receives RUB to a ruble account at an Armenian bank, and needs to issue an Armenian fiscal receipt lawfully.
Short answer
An Armenian sole entrepreneur or LLC without a representation in Russia is not required to use cash register equipment under 54-FZ. The YooKassa "Receipts from YooKassa" service is a convenience for Russian taxpayers and does not replace the Armenian e-HDM. The position of the Russian Ministry of Finance is direct: letter 03-01-15/65033.
Scenario answers
Below is not abstract currency theory but a working policy for YooKassa RUB payments fiscalised through the Armenian SRC/VCR.
| Question | Answer | Sources |
|---|---|---|
| Can the Armenian receipt be in rubles? | There is no direct "AMD only" rule. Government Decision 1976-Ն lists "amounts" (գումար) as mandatory receipt fields without a currency label. But the tax base (Article 16) and tax payments (Article 18) live in drams, and the SRC e-HDM schema validates only AMD numeric fields. Practical answer: the receipt is in AMD. | S1S2S3S4 |
| Which amount goes on the receipt? | Gross is the full amount the customer paid in YooKassa. If the client paid 10,000 RUB, the receipt is calculated from 10,000 RUB, not from the net amount that arrived on the account after commission. This holds even if YooKassa settles with you directly in drams. | S1S8S9 |
| Which date is used for the rate? | The date of the Armenian settlement document (e-HDM receipt), using the CBA average market rate announced "by 16:00 of the given day" (Tax Code Article 16, paragraph 2). Internally, store the RUB amount, the rate used, the source of the rate, and the YooKassa payment id. | S1S6 |
| What if the settlement document is issued on a weekend or public holiday? | Tax Code Article 16 says "as of 16:00 of the given day" but does not address the case where the CBA does not publish a rate on that day. The code has no explicit non-business-day rule, and no public SRC clarification or Armenian accountant Q&A discussion of this exact scenario surfaces in open sources. The only sensible technical option is to apply the most recently published CBA rate (typically Friday's rate or the rate from the previous business day) and store the rate date separately from the receipt date. For material amounts with audit risk, send a written inquiry to the SRC via petekamutner.am. | S1S6 |
| What about the YooKassa commission? | Do not reduce the receipt. The YooKassa commission, VAT on the commission, bank conversion fees, and the FX margin between the CBA rate and the actual YooKassa rate are booked as separate accounting lines and supported by YooKassa registries plus the bank statement. | S1S8 |
| Can the price be shown to the customer in RUB? | Article 6, paragraph 1 of the Law on Currency Regulation requires that prices of goods and services be quoted in drams. Paragraph 7 allows foreign currency in a contract between a resident and a non-resident legal person/sole entrepreneur; this carve-out does NOT cover retail sale to a non-resident individual. For a Russian individual buyer the price must formally be in drams; a RUB equivalent next to the dram price is admissible as a conversion display. | S5 |
| Which currency does YooKassa pay out to a non-resident? | Customer payments are accepted in RUB. Payout to a non-resident is available in RUB, AMD, CNY, BYN, KGS, TJS; the settlement currency is chosen during onboarding. YooKassa conversion uses a commercial rate and differs from the CBA rate. This does not affect the AMD amount on the e-HDM receipt: the receipt is computed from gross RUB at the CBA rate, and the difference goes to FX/conversion lines. | S7S8S9 |
| Does 54-FZ apply to an Armenian SE without a Russian representation? | No for the baseline scenario with no Russian representation, Russian agent, or Russian bank account. 54-FZ is limited to payments "on the territory of the Russian Federation" (Article 1.2). The Russian Ministry of Finance applied that territorial approach to a foreign organisation without a Russian representation in letter 03-01-15/65033 of 11.09.2018; the 2025 letters confirm the territorial criterion but are not a blanket exemption for every foreign setup. If a Russian agent, a permanent establishment, or marketplace settlements enter the picture, the situation must be checked separately with a Russian tax advisor. | S10S11S12 |
| How do refunds work? | A full refund reverses the AMD amount of the original Armenian e-HDM receipt. A partial refund reverses the AMD amount on the corresponding lines of the original receipt. YooKassa refunds the customer in RUB, while the SRC reversal is in drams. The difference between them is an FX delta that does not affect the correctness of the reversal. | S1S6S9 |
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 id, successful payment or capture status, gross amount.value, and amount.currency = RUB. S9
- 2Take the CBA average market rate for RUB on the date of the Armenian settlement document, announced as of 16:00. S1S6
- 3Calculate AMD = RUB gross amount × CBA RUB/AMD rate, rounded to two decimals with the same rule used for SRC amounts. S1S2
- 4Create a sale in VCR with payment source "non-cash" for the calculated AMD amount. S3S4
- 5In your accounting, store the RUB amount, the CBA rate used, the rate date, the source of the rate, the YooKassa payment id, and the payout registry. S1S6S8S9
- 6Book the YooKassa commission, VAT on it, bank withholdings, and FX differences (including the gap between the CBA rate and YooKassa's commercial rate) as separate entries, not on the fiscal receipt. S1S8
Example
A client paid 10,000.00 RUB on 21 May 2026. The CBA RUB/AMD rate for that date (per the cba.am archive, as of 16:00) is 5.1746. The Armenian e-HDM receipt is for 51,746.00 AMD as non-cash payment. If YooKassa withheld the commission and transferred less or settled with you directly in drams at its commercial rate, the receipt is not recalculated: the difference is reflected through commission and FX lines in accounting.
Who regulates what
The mistake in this scenario usually comes from mixing three layers: the payment provider, the Armenian fiscal receipt, and Russian fiscalisation.
| Party | Scope of responsibility | Sources |
|---|---|---|
| SRC of RA (State Revenue Committee) | Fiscal receipts, tax base, control over the use of HDM/e-HDM, audits. | S1S2S3 |
| Government of RA | Technical requirements for e-HDM and mandatory fields of the electronic receipt via Decision N 1976-Ն. | S4 |
| Central Bank of RA | Currency regulation, dram quotation of prices, publication of the average market rate of the dram against foreign currencies. | S5S6 |
| YooMoney / YooKassa | Contract, acceptance of RUB payments from customers, payout to a non-resident in RUB, AMD, or another currency, registries, statements. Does not regulate the Armenian fiscal receipt. | S7S8S9S10 |
| Russian FNS and Ministry of Finance | 54-FZ and CCT for payments "on the territory of Russia". Does not directly apply to an Armenian SE or LLC without a Russian representation. | S11S12 |
What to keep for inspection
The minimum audit trail for each order must explain why exactly that AMD amount was sent to the SRC.
Scope limit
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.
Article 16, paragraphs 1 and 2: tax bases for operations in foreign currency are recalculated to drams at the CBA average market rate on the date of the settlement document. The rate is taken as of 16:00 of that day.
Սույն հոդվածի կիրառության իմաստով, որպես տվյալ օրը Հայաստանի Հանրապետության կենտրոնական բանկի հրապարակած՝ արժութային շուկաներում ձևավորված միջին փոխարժեք, հիմք է ընդունվում Հայաստանի Հանրապետության կենտրոնական բանկի կողմից մինչև տվյալ օրվա ժամը 16:00-ն հրապարակված միջին փոխարժեքը։Translation: For the purposes of this Article, the average exchange rate announced by the Central Bank of the Republic of Armenia by 16:00 of the given day shall serve as a basis for determining the average market exchange rate.
Taxes, advances, and fines are paid to the budget in drams. This is not a rule about the receipt currency, but together with Article 16 it fixes that the resulting tax figures must be in drams.
Հարկի (այդ թվում՝ կանխավճարի), տույժի և (կամ) տուգանքի վճարումը կատարվում է վճարահաշվարկային համակարգի միջոցով, հայկական դրամով։Translation: Taxes (including advance fees), fines and/or penalties shall be paid through the payment and settlement system in the Armenian dram.
Article 380.1 allows e-HDM for sales through an internet site or electronic application; in that article, mandatory use is separately stated for platform passenger transport/taxi scenarios. Paragraph 4 delegates the technical requirements to the Government; this is Decision 1976-Ն. The receipt currency is not fixed in the article itself.
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).
Subordinate act listing the mandatory fields of an e-HDM receipt (Appendix N 7, section 2). Amount fields are described as "գումար" (amount) with no currency label. There is no "the receipt must be in drams" rule in 1976-Ն; AMD comes from the bundle of Tax Code Articles 16 + 18 and the SRC schema. Foreign currency is not mentioned in 1976-Ն.
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".
Regulates currency quotations of prices, not the payment itself. Paragraph 7 allows expressing a price in foreign currency between a resident and a non-resident legal person/sole entrepreneur, but does NOT cover retail sale to a non-resident individual. The price for a Russian individual buyer must formally be in drams.
Հայաստանի Հանրապետության տարածքում ապրանքների (գույքի) իրացման, ծառայությունների մատուցման, աշխատավարձի և դրան հավասարեցված այլ վճարների վճարումների, գույքի գնահատման և աշխատանքների կատարման, գույքի օգտագործման դրամական (փողային) գնանշումներն իրականացվում են Հայաստանի Հանրապետության դրամով, բացառությամբ սույն օրենքով նախատեսված դեպքերի։ […] Անկանխիկ վճարումներ նախատեսող և գրավոր ձևով կնքված պայմանագրերում գնանշումները կարող են կատարվել արտարժույթով, եթե այդ պայմանագրերը կնքվել են իրավաբանական անձ կամ անհատ ձեռնարկատեր հանդիսացող ռեզիդենտի և իրավաբանական անձ կամ անհատ ձեռնարկատեր հանդիսացող ոչ ռեզիդենտի միջև։Translation: On the territory of the Republic of Armenia, monetary quotations of prices for sale of goods (property), provision of services, payment of wages and other equivalent payments, valuation of property, performance of works and use of property shall be carried out in Armenian drams, except in cases provided by this law. […] Price quotations in contracts providing for non-cash payments and concluded in writing may be carried out in foreign currency if such contracts are signed between a resident legal person or sole entrepreneur and a non-resident legal person or sole entrepreneur.
Operational source for RUB/AMD on the date of the receipt. The archive supports filtering by date and currency. The CBA publishes a single average market rate; there is no separate "indicative" rate for tax purposes.
The average exchange rate of the Armenian dram against the US dollar is calculated based on purchase and sale transactions carried out in the Armenian foreign exchange market. Average exchange rates for other currencies and precious metals are calculated as cross-rates.YooKassa describes non-resident merchant settlement and conversion in several currencies, including drams. The same page lists operational limits: accepting payments from legal entities requires a Russian bank account, SBP is unavailable to non-residents, and the separate Payouts product is limited to a YooMoney wallet and mobile balance.
Сейчас можно работать с российскими и белорусскими рублями, юанями, драмами, сомами и сомониTranslation: Right now, it is possible to work in Russian and Belarusian rubles, yuan, drams, soms, and somoni.
Describes the net mechanics of payouts: the account receives gross minus the YooKassa commission, VAT on the commission, and refund debt. Payout on the next business day. The receipt is fiscalised on the gross amount, not on what landed on the account.
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. The documentation shows RUB; the payout currency to a non-resident may differ (see S7).
"currency": "RUB"Translation: "currency": "RUB"
Describes Russian fiscalisation: YooKassa can send fiscal receipts via the "Receipts from YooKassa" service or an external online cash register. This is the Russian layer and 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 legal anchor is the phrase "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 2018 letter gives a direct position for a foreign organisation without a Russian representation that provides internet services through an agent. A later Ministry of Finance letter 30-01-11/101717 (21.10.2025) and the autumn-2025 FNS clarifications confirm the territorial criterion and Russian-account or activity risks, not a blanket exemption for every foreign setup.
Положения закона N 54-ФЗ не распространяются на иностранную организацию, которая не имеет представительства в России и оказывает услуги, приобретаемые через интернет.Translation: The provisions of law N 54-FZ do not apply to a foreign organisation that does not have a representation in Russia and provides services purchased through the internet.