Algeria VAT registration threshold
Algeria VAT registration threshold is 8000000 DZD, in force since 1 Jan 2022. It was 15000000 DZD before that. Last checked against the official source on 10 Aug 2026.
The turnover boundary below which a business in Algeria falls outside the VAT system (via the impôt forfaitaire unique), with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
STRUCTURE: Algeria has NO VAT-registration threshold inside the Code des TCA — assujettissement is by activity. The de facto small-business boundary is the IFU ceiling in the CIDTA: at or below DZD 8,000,000 of annual turnover a natural person pays the IFU (which subsumes VAT, IRG and the TLS) and neither charges nor deducts VAT; above it, the taxpayer is 'versé au régime du bénéfice réel' and enters the VAT system fully. Record this as the operative threshold while remembering it is an income-tax-code construct, not a VAT-law registration test. PERIOD BASIS: annual turnover / professional receipts (calendar year). Art. 282 ter provides the IFU REMAINS applicable for the first year in which the ceiling is exceeded (tax computed including the excess) and for the following year; the shift to the régime réel takes effect at the close of the year after the crossing — a deliberate lag, unlike immediate-registration regimes. NON-ESTABLISHED SUPPLIERS: nil threshold. Code des TCA art. 63 (entreprises étrangères): a person not domiciled/established in Algeria carrying out taxable operations must accredit a REPRESENTATIVE domiciled in Algeria who undertakes the taxpayer's formalities and pays the VAT; FAILING WHICH the VAT and penalties are payable by the ALGERIAN CLIENT on the foreign supplier's behalf. There is no simplified non-resident registration portal; in practice foreign B2B services are captured through the client. IMPORTED DIGITAL SERVICES: no OECD-style vendor-collection regime for B2C digital services as of 2026 — Algeria has no non-resident e-services registration scheme; digital services supplied from abroad to Algerian businesses fall under the art. 63 representative/client mechanism, and imports of goods (including e-commerce goods) are taxed at customs. Standard VAT rate 19%, reduced 9% (Code des TCA). Traps: (1) The 8,000,000 figure is in the CIDTA (art. 282 ter), not the VAT code — searching the Code des TCA for a threshold finds nothing. (2) The IFU shelters NATURAL PERSONS (plus professional civil societies/artisan cooperatives per the current article); COMMERCIAL COMPANIES (SARL, SPA, EURL...) are outside the IFU regardless of turnover — a company owes VAT from the first dinar. (3) A long exclusion list (promotion immobilière, import-revente, wholesale, cliniques privées, classified hotels/restaurants, travaux publics/hydrauliques/bâtiment, precious-metal trades, alcohol, insurance brokers, travel agencies...) is barred from the IFU whatever the turnover — those activities are in the VAT net from the start. (4) The ceiling has moved fast: 30M (to 2019) → 15M (LF 2020) → 8M (LF 2022); LF 2020/LF 2022 also shuffled professions libérales out of and (LFC 2022) back into the IFU — date any statement carefully. (5) Auto-entrepreneurs have a separate 5,000,000 DA ceiling (LF 2023). (6) IFU taxpayers may OPT irrevocably for the régime réel (option before 1 February; art. 3 bis CPF, restated by LF 2026 art. 70) — opting in brings VAT obligations voluntarily. (7) Crossing the ceiling does NOT trigger immediate VAT: the IFU holds for the crossing year and the next (art. 282 ter final para.) — do not compute VAT exposure from the crossing date. (8) For non-established suppliers the threshold is irrelevant (nil) — art. 63 CTCA shifts the debt to the Algerian client if no representative is accredited.
Earlier values
| From | Value | Source |
|---|---|---|
| 2020-01-01 | 15000000 | — |
| 2015-01-01 | 30000000 | — |
Get it programmatically
curl https://afriref.dev/v1/dz/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/dz/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/dz/vat-registration-thresholdOther Algeria series: Banque d'Algérie policy rate (taux directeur) · TVA standard rate (taux normal) · SNMG · Public holidays (fêtes légales) · CPI inflation (year-on-year, national index) · IBS · Withholding tax rates · Statutory default interest (intérêt légal) · IRG · Statutory social-insurance contributions
The same figure elsewhere: Angola · Benin · Botswana · Burkina Faso · Cameroon · all 34