Algeria VAT (TVA) Guide for 2026: Rates, Registration & Compliance
Algeria's standard VAT (TVA) is 19%, with a reduced 9% band. This guide covers registration, taxable scope, and filing obligations.
Last updated
Key Takeaways
Algeria charges 19% TVA on most goods and services, with a reduced 9% band on basic foodstuffs and listed essentials, administered by the Direction Générale des Impôts (DGI) [1][2]. There is no registration threshold for companies (only individuals with turnover up to DZD 8 million pay the IFU flat tax in place of VAT), so a single transaction creates a VAT obligation [2]. Foreign digital services have been taxed at the full 19% since 2022, and a non-resident with no establishment appoints a fiscal representative in Algeria, while B2B sales use the reverse charge [2][3]. SaaS, digital services, and clothing are taxable, and exports are zero-rated [1][3].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Partial
Digital Goods
Taxable
Sales Tax Rates
Algeria's VAT (TVA) standard rate is 19% on most goods and services, including digital supplies, with a reduced 9% rate on basic and listed essentials [1][2]. Exports are zero-rated. The tax authority is the Direction Générale des Impôts (DGI), and returns are filed through the Jibayatic portal [1].
Rate | Applies to |
|---|---|
Standard 19% | Most goods, services, digital supplies |
Reduced 9% | Basic foodstuffs and listed essentials |
Zero 0% | Exports |
Registration & nexus threshold
Algeria has no VAT registration threshold for companies — a single taxable transaction creates a VAT obligation, though individuals with turnover up to DZD 8 million pay the IFU flat tax in place of VAT [2]. Foreign providers of digital services to Algerian customers have been within VAT since 2020, taxed at the full 19% rate since 2022 [3]. A non-resident with no establishment must appoint a fiscal representative domiciled in Algeria to file and pay the VAT under Article 63 of the Turnover Tax Code, and for B2B services the Algerian customer accounts for the VAT under the reverse charge [2][3].
How to handle Algerian VAT as a non-resident:
Confirm your taxable supplies reach customers in Algeria.
Appoint a fiscal representative domiciled in Algeria.
Register and file through the DGI Jibayatic portal.
Charge 19% VAT on B2C supplies.
File monthly by the 20th of the following month.
Filing frequency & deadlines
VAT returns are filed monthly, with the return and payment due by the 20th of the month following the tax period [2][3]. Real-profit and simplified-regime taxpayers file electronically through the Jibayatic portal [1].
Exemptions
Exports are zero-rated, and the reduced 9% band covers basic foodstuffs and listed essentials, extended to further sectors under the 2026 Finance Law [1][2]. SaaS and electronically supplied services to Algerian customers are taxable at 19% [3].
Penalties
Late filing and late payment attract fixed fines plus late-payment interest on the VAT due under the Turnover Tax Code [2]. A non-resident that fails to appoint a fiscal representative faces assessment, with the VAT recoverable from the Algerian customer [2].
Sources
Verified July 2026 against DGI guidance, PwC, and the 2026 Finance Law.
Frequently asked questions
Ready to automate your sales tax?
No credit card required.