algeria-vat

# Algeria TVA Return Skill (G50 Declaration) v2.0 > **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction. ## Section 1 — Quick reference **Read this whole section before classifying anything.** | Field | Value | |---|---| | Country | Algeria (People's Democratic Republic of Algeria) | | Standard rate | 19% (taux normal) | | Reduced rate | 9% (taux reduit: basic foodstuffs, pharmaceuticals, agricultural inputs, tourism/hotel, IT equipment, renewable energy) | | Exempt supplies | Bread, semolina, flour, fresh milk, financial services (interest), medical (public), education, exports (exempt with right to deduct) | | Return form | G50 (Serie G50 monthly declaration — includes TVA, TAP, and withholding sections) | | Filing portal | https://jibayatic.mf.gov.dz (Jibayatic) | | Authority | Direction Generale des Impots (DGI) | | Currency | DZD (Algerian Dinar) only | | Filing frequency | Monthly (regime reel); IFU taxpayers do not file TVA | | Deadline | 20th of the month following the period | | Contributor | Open Accountants Skills Registry | | Validated by | Pending — requires validation by a licensed commissaire aux comptes in Algeria | | Validation date | Pending | **Key G50 TVA lines (the lines you will use most):** | Line | Meaning | |---|---| | 1 | CA taxable a 19% (standard-rated sales net) | | 2 | CA taxable a 9% (reduced-rated sales net) | | 3 | CA exonere (exempt supplies net) | | 4 | Exportations (export sales net, exempt with deduction) | | 5 | Total CA (derived: 1+2+3+4) | | 6 | TVA collectee a 19% (output TVA on Line 1) | | 7 | TVA collectee a 9% (output TVA on Line 2) | | 8 | TVA sur autoliquidation (reverse charge output) | | 9 | Regularisations (adjustments) | | 10 | Total TVA brute (derived: 6+7+8+9) | | 11 | TVA sur achats de biens et services (input TVA on operating purchases) | | 12 | TVA sur immobilisations (input TVA on capital goods) | | 13 | TVA sur importations (customs TVA) | | 14 | TVA autoliquidation input (reverse charge input) | | 15 | Exclusions (blocked items) | | 16 | Total TVA deductible (derived: 11+12+13+14-15) | | 17 | TVA due (derived: 10-16) | | 18 | Precomptes (advance TVA withholdings received) | | 19 | Credit reporte (prior period credit) | | 20 | TVA a payer / Credit (derived: 17-18-19) | **Conservative defaults:** | Ambiguity | Default | |---|---| | Unknown rate on a sale | 19% | | Unknown TVA status of a purchase | Not deductible | | Unknown counterparty country | Domestic Algeria | | Unknown business-use proportion | 0% recovery | | Unknown blocked-input status | Blocked | | Unknown whether transaction is in scope | In scope | | Unknown SaaS billing entity | Reverse charge from non-resident (Line 8/14) | **Red flag thresholds:** | Threshold | Value | |---|---| | HIGH single-transaction size | DZD 5,000,000 | | HIGH tax-delta on a single conservative default | DZD 500,000 | | MEDIUM counterparty concentration | >40% of output OR input | | MEDIUM conservative-default count | >4 across the return | | LOW absolute net TVA position | DZD 10,000,000 | --- ## Section 2 — Required inputs and refusal catalogue ### Required inputs **Minimum viable** — bank statement for the month in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Algerian or international business bank: BNA, BEA, CPA, BADR, BDL, Societe Generale Algerie, AGB, Natixis Algerie, Al Baraka, or any other. **Recommended** — sales invoices for the period, purchase invoices for any input TVA claim above DZD 500,000, the client's NIF (Numero d'Identification Fiscale) in writing. **Ideal** — complete invoice register, prior period G50, reconciliation of credit reporte (Line 19). **Refusal policy if minimum is missing — SOFT WARN.** If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This G50 was produced from bank statement alone. The reviewer must verify that input TVA claims above DZD 500,000 are supported by compliant invoices with valid NIF and that all reverse-charge classifications match the supplier's invoice." ### Algeria-specific refusal catalogue **R-DZ-1 — IFU (forfaitaire) taxpayer.** *Trigger:* client is under the Impot Forfaitaire Unique regime (turnover below DZD 15,000,000). *Message:* "IFU taxpayers do not file TVA. They pay the Impot Forfaitaire Unique instead. This skill covers regime reel TVA only. If you have exceeded the DZD 15,000,000 threshold, you must register for TVA and switch to regime reel." **R-DZ-2 — Hydrocarbon sector.** *Trigger:* client operates in oil/gas exploration, production, or pipeline transport under the Hydrocarbons Law No. 19-13. *Message:* "Hydrocarbon-sector entities have a specific tax regime under the Hydrocarbons Law. Standard TVA rules do not apply. Please escalate to a specialist." **R-DZ-3 — Military procurement.** *Trigger:* client supplies goods or services to the Algerian military under a defence contract. *Message:* "Military procurement contracts have specific TVA exemptions and conventions. Out of scope." **R-DZ-4 — Partial exemption (prorata).** *Trigger:* client makes both taxable and exempt supplies and the exempt proportion is material. *Message:* "Your input TVA must be apportioned using the prorata formula under Code TCA Art. 34. The annual prorata calculation requires the full-year turnover mix. Please use a commissaire aux comptes to determine the prorata rate before input TVA is claimed." **R-DZ-5 — ANDI investment incentive capital goods.** *Trigger:* client holds an ANDI investment certificate and claims TVA exemption on imported capital goods. *Message:* "ANDI investment incentives require verification of certificate validity and scope. Flag for reviewer." **R-DZ-6 — Special conventions.** *Trigger:* client operates under a bilateral tax convention or special agreement with the Algerian government. *Message:* "Special conventions are outside this skill. Escalate to a qualified practitioner." --- ## Section 3 — Supplier pattern library (the lookup table) This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment directly. **How to read this table.** Match by case-insensitive substring on the counterparty name as it appears in the bank statement. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5. ### 3.1 Algerian banks (fees exempt — exclude) | Pattern | Treatment | Notes | |---|---|---| | BNA, BANQUE NATIONALE D'ALGERIE | EXCLUDE for bank charges/fees | Financial service, exempt | | BEA, BANQUE EXTERIEURE D'ALGERIE | EXCLUDE for bank charges/fees | Same | | CPA, CREDIT POPULAIRE D'ALGERIE | EXCLUDE for bank charges/fees | Same | | BADR, BDL, CNEP | EXCLUDE for bank charges/fees | Same | | SOCIETE GENERALE ALGERIE, SGA | EXCLUDE for bank charges/fees | Same | | AGB, GULF BANK ALGERIE | EXCLUDE for bank charges/fees | Same | | AL BARAKA, NATIXIS ALGERIE | EXCLUDE for bank charges/fees | Same | | INTERETS, INTEREST, AGIOS | EXCLUDE | Interest income/expense, exempt | | PRET, CREDIT, EMPRUNT | EXCLUDE | Loan principal movement, out of scope | ### 3.2 Algerian government and regulators (exclude entirely) | Pattern | Treatment | Notes | |---|---|---| | DGI, DIRECTION GENERALE DES IMPOTS | EXCLUDE | Tax payment, not a supply | | TRESOR PUBLIC | EXCLUDE | Government payment | | DOUANES, DIRECTION DES DOUANES | EXCLUDE for duty, but check for customs TVA (Line 13) | | CNAS, CASNOS | EXCLUDE | Social security, out of scope | | CNRC, REGISTRE DE COMMERCE | EXCLUDE | Registration fee, sovereign act | | ANDI, ANADE | EXCLUDE | Government agency fee | ### 3.3 Algerian utilities | Pattern | Treatment | Line | Notes | |---|---|---|---| | SONELGAZ, SONALGAZ | Domestic 19% | 11 | Electricity and gas — operating expense | | SEAAL, ADE | Domestic 9% | 11 | Water supply — reduced rate | | ALGERIE TELECOM, AT, MOBILIS | Domestic 19% | 11 | Telecoms — overhead | | DJEZZY, OOREDOO | Domestic 19% | 11 | Mobile telecoms | ### 3.4 Insurance (exempt — exclude) | Pattern | Treatment | Notes | |---|---|---| | SAA, CAAR, CAAT, CASH ASSURANCES | EXCLUDE | Insurance, exempt | | ALLIANCE ASSURANCES, SALAMA | EXCLUDE | Same | | ASSURANCE, TAAWIN | EXCLUDE | All exempt | ### 3.5 Post and logistics | Pattern | Treatment | Line | Notes | |---|---|---|---| | ALGERIE POSTE | EXCLUDE for standard postal | Universal postal service, exempt | | DHL ALGERIE, FEDEX, UPS | Domestic 19% | 11 | Express courier, taxable | | EMS ALGERIE | Domestic 19% | 11 | Express postal, taxable | ### 3.6 Fuel and transport | Pattern | Treatment | Notes | |---|---|---| | NAFTAL | Domestic 19% for fuel (if business vehicle not blocked) | Check vehicle type | | ETUSA, TRAMWAY | EXCLUDE or 0% | Public transport | | AIR ALGERIE (domestic) | Domestic 9% | Tourism/transport reduced rate | | AIR ALGERIE (international) | EXCLUDE / export | International flights | ### 3.7 Food retail (blocked unless hospitality business) | Pattern | Treatment | Notes | |---|---|---| | UNO, ARDIS, PROMY CASH, HYPERMARCHE | Default BLOCK input TVA | Personal provisioning unless hospitality | | RESTAURANT, CAFE, TRAITEUR | Default BLOCK | Entertainment blocked under Code TCA Art. 30 | ### 3.8 SaaS — non-resident suppliers (reverse charge, Line 8/14) | Pattern | Billing entity | Line | Notes | |---|---|---|---| | GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) or Google LLC (US) | 8/14 | Reverse charge — autoliquidation | | MICROSOFT (365, Azure) | Microsoft Ireland Operations Ltd (IE) or US | 8/14 | Reverse charge | | ADOBE | Adobe Systems (IE or US) | 8/14 | Reverse charge | | META, FACEBOOK ADS | Meta Platforms Ireland Ltd (IE) | 8/14 | Reverse charge | | ZOOM | Zoom Video Communications (US) | 8/14 | Reverse charge | | SLACK, ATLASSIAN, NOTION | Various non-resident | 8/14 | Reverse charge | | ANTHROPIC, OPENAI, CHATGPT | US entity | 8/14 | Reverse charge | | AWS, AMAZON WEB SERVICES | Various | 8/14 | Reverse charge | ### 3.9 Payment processors | Pattern | Treatment | Notes | |---|---|---| | STRIPE (transaction fees) | EXCLUDE (exempt) | Payment processing fees, financial service | | PAYPAL (transaction fees) | EXCLUDE (exempt) | Same | ### 3.10 Professional services (Algeria) | Pattern | Treatment | Line | Notes | |---|---|---|---| | NOTAIRE, MAITRE, HUISSIER | Domestic 19% | 11 | Deductible if business purpose | | EXPERT COMPTABLE, COMMISSAIRE | Domestic 19% | 11 | Always deductible | | AVOCAT, CABINET D'AVOCATS | Domestic 19% | 11 | Deductible if business legal matter | ### 3.11 Payroll and social security (exclude entirely) | Pattern | Treatment | Notes | |---|---|---| | CNAS, CASNOS | EXCLUDE | Statutory social security | | SALAIRE, PAIE, VIREMENT PERSONNEL | EXCLUDE | Wages, out of scope | | IRG, IMPOT SUR LE REVENU | EXCLUDE | Income tax | ### 3.12 Internal transfers and exclusions | Pattern | Treatment | Notes | |---|---|---| | VIREMENT INTERNE, TRANSFER PROPRE | EXCLUDE | Internal movement | | DIVIDENDE | EXCLUDE | Dividend, out of scope | | REMBOURSEMENT PRET | EXCLUDE | Loan repayment, out of scope | | RETRAIT DAB, RETRAIT ESPECES | Ask | Default exclude; ask what cash was spent on | --- ## Section 4 — Worked examples These are six fully worked classifications drawn from a hypothetical bank statement of an Algeria-based self-employed IT consultant. ### Example 1 — Non-resident SaaS reverse charge (Notion) **Input line:** `05.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; DZD 2,160` **Reasoning:** Notion Labs Inc is a US entity (Section 3.8). No TVA on the invoice. This is a service received from a non-resident. The Algerian client applies autoliquidation under Code TCA Art. 14. Both output TVA (Line 8) and input TVA (Line 14) must be reported. Net effect zero for fully taxable business. **Output:** | Date | Counterparty | Gross | Net | TVA | Rate | Line (input) | Line (output) | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---|---| | 05.04.2026 | NOTION LABS INC | -2,160 | -2,160 | 410 | 19% | 14 | 8 | N | — | — | ### Example 2 — Standard domestic sale at 19% **Input line:** `10.04.2026 ; SARL TECHNOSOFT ; CREDIT ; Invoice 2026-041 IT consulting April ; +500,000 ; DZD` **Reasoning:** Incoming payment from an Algerian company for IT consulting. Standard-rated at 19%. Report net in Line 1, output TVA in Line 6. The gross amount includes TVA: net = 500,000 / 1.19 = 420,168. TVA = 79,832. **Output:** | Date | Counterparty | Gross | Net | TVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 10.04.2026 | SARL TECHNOSOFT | +500,000 | +420,168 | 79,832 | 19% | 1/6 | N | — | — | ### Example 3 — Entertainment, fully blocked **Input line:** `15.04.2026 ; RESTAURANT EL DJAZAIR ; DEBIT ; Business dinner ; -12,000 ; DZD` **Reasoning:** Restaurant transaction. Entertainment is blocked under Code TCA Art. 30. No input TVA recovery regardless of business purpose. **Output:** | Date | Counterparty | Gross | Net | TVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 15.04.2026 | RESTAURANT EL DJAZAIR | -12,000 | -12,000 | 0 | — | — | Y | Q1 | "Entertainment: blocked" | ### Example 4 — Capital goods purchase **Input line:** `18.04.2026 ; SPA DELL TECHNOLOGIES ; DEBIT ; Invoice Laptop XPS ; -250,000 ; DZD` **Reasoning:** Capital goods purchase. Input TVA goes to Line 12 (immobilisations), not Line 11 (operating). Net = 250,000 / 1.19 = 210,084. TVA = 39,916. **Output:** | Date | Counterparty | Gross | Net | TVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---|