Starting from January 1, 2024, all currency transactions in Armenia must be registered electronically in the currency book, as stated by the State Revenue Committee of the Republic of Armenia. This regulation is in line with the mandatory accounting requirements for cash transactions set forth in the RA Tax Code. Currency transactions can be recorded using either cash or non-cash accounting methods, but until December 31, 2023, they can also be registered using paper forms. The recent amendments to the instructions governing these transactions, as provided by the RA Law “On Amendments and Supplements to the Law of the Republic of Armenia on State Duty”, have brought about several changes and updates. Electronic currency books can now be subscribed to for electronic accounting, allowing taxpayers to enter information on currency transactions at the time of filing and certify it with an electronic signature before sending it to the system. The registration process can be completed by the taxpayer paying taxes electronically through the reception of electronic currency books for electronic accounting. The system will then notify the taxpayer directly regarding the registration of the electronic currency book in accordance with the submitted documentation.