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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Algeria — DGI, Jibayatic and e-invoice pilot

Algeria deployed the Jibayatic portal in 2020 for dematerialised VAT filing, and launched in 2022 a B2B e-invoicing pilot under the DGI's aegis. Generalisation is announced by the 2024 Finance Law for 2026-2027, with implementing decree pending.

Regulatory timeline

  • 1 February 2015 — Law 15-04. Legal framework for electronic signature and electronic certification in Algeria. Lays the technical foundations for the SES (Electronic Security System).
  • 1 January 2018 — Voluntary Jibayatic launch. First public DGI portal, access to lookup services and tele-filing for volunteers.
  • 1 January 2020 — 2020 Finance Law (Law 19-14). Makes mandatory the use of Jibayatic for VAT tele-filing and tele-payment for taxpayers under the DGE and CDI.
  • 1 January 2022 — B2B e-invoicing pilot launch. Experimental phase with a panel of large taxpayers, evolving DGI XML schema. 2022 Finance Law mentions the future implementation.
  • 30 December 2023 — 2024 Finance Law (Law 23-12). Announces the generalisation of B2B e-invoicing, sets principles and delegates to an implementing decree for the schedule and modalities.
  • 1 January 2025 — Jibayatic extension. All Proximity Tax Centres (CPI) covered, broadened to medium taxpayers.
  • 2026 — Phase 1 e-invoicing generalisation (announced). Large enterprises and public entities, subject to publication of the implementing executive decree.
  • 2027 — Phase 2 generalisation (announced). Mid-market and progressively VSEs, schedule to be confirmed.

Technical schema

To date (May 2026), the operational format is the DGI Algeria XML for Jibayatic (VAT returns, G50). The B2B e-invoicing schema is being consolidated after the 2022-2025 pilot phase:

  • NIF: 15 digits, assigned by the DGI; arithmetic validation with checksum.
  • VAT rates: 19 % standard, 9 % reduced (medicines, books, transport), 0 % (export), exempt (basic food products).
  • Currency: DZD (Algerian Dinar); foreign currency operations must indicate the Bank of Algeria exchange rate of the day.
  • E-invoice pivot format (under way): 2024-2025 DGI communications mention an alignment with UBL 2.1 / EN 16931 with Algerian extensions for the NIF and mandatory Arabic mentions.
  • Signature: qualified Law 15-04 signature, certificates from Algérie Télécom Signature or other Algerian QTSPs accredited by ARCEP.

Structure of a monthly Jibayatic-VAT return:

xmljibayatic-tva.xml
<?xml version="1.0" encoding="UTF-8"?>
<declarationTVA xmlns="urn:dgi:dz:jibayatic" version="1.0">
  <entete>
    <nif>009912345678901</nif>
    <raisonSociale>Ediverse Demo Algérie SARL</raisonSociale>
    <regime>REEL</regime>
    <periodicite>MENSUELLE</periodicite>
    <periode>
      <mois>04</mois>
      <annee>2026</annee>
    </periode>
    <devise>DZD</devise>
  </entete>
  <chiffreAffaires>
    <imposable19>5000000.00</imposable19>
    <imposable9>0.00</imposable9>
    <exonere>200000.00</exonere>
  </chiffreAffaires>
  <tva>
    <facturee>950000.00</facturee>
    <deductible>250000.00</deductible>
    <due>700000.00</due>
  </tva>
  <factures>
    <facture>
      <numero>DZ-2026-00000142</numero>
      <date>2026-04-15</date>
      <client>
        <nif>099987654321098</nif>
        <nom>Customer Demo Algérie SARL</nom>
      </client>
      <montantHT>500000.00</montantHT>
      <tauxTVA>19</tauxTVA>
      <montantTVA>95000.00</montantTVA>
      <montantTTC>595000.00</montantTTC>
    </facture>
  </factures>
</declarationTVA>

Submission flow

For Jibayatic, the taxpayer connects to jibayatic.mfdgi.gov.dz with their NIF and password, enters or imports their XML return, signs (optional) and submits. The DGI validates in real time and generates a deposit receipt with reference.

textjibayatic-flow.txt
┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Taxpayer     │───>│ Jibayatic          │───>│ DGI Algeria  │
│ (ERP, XML    │    │ (DGI tele-filing   │    │ (validation, │
│  return)     │    │  portal)           │    │  receipt)    │
└──────────────┘    └─────────┬──────────┘    └──────────────┘
                              │
                              ▼
                  ┌────────────────────┐
                  │ B2B e-invoice      │ ← Experimental
                  │ pilot (since 2022) │   phase being
                  │ + 2026-27 project  │   consolidated
                  └────────────────────┘

For the future B2B e-invoicing mandate, the envisaged model is a 5-corner CTC (Continuous Transaction Control) with DGI clearance validation before buyer transmission. The 2022-2025 pilot stabilised the XML schema; the 2026-2027 generalisation plans the introduction of accredited operators on the French PDP model.

Validation

  • DGI Algeria: mfdgi.gov.dz — official site, communications, finance laws, Jibayatic schemas.
  • Jibayatic — tele-filing portal: jibayatic.mfdgi.gov.dz — taxpayer interface, tele-filing, tele-payment.
  • Ministry of Finance: mf.gov.dz — publication of finance laws, executive decrees, public consultations.
  • ARCEP Algeria: arcep.dz — regulatory authority, supervises QTSPs and qualified electronic signature.

Common pitfalls

  1. NIF — 15 digits with checksum. The Algerian NIF follows a strict checksum formula; testing upstream with an arithmetic validator avoids mass rejections. Note: legacy 10-digit NIFs have migrated progressively to the 15-digit format since 2015; check the NIF is up to date.
  2. Uncertain e-invoicing schedule. The 2024 Finance Law announces generalisation but the implementing executive decree has been delayed. Track DGI bulletins and CRA Hebdomadaire for official updates. Don't over-commit on transformation planning until the decree is published.
  3. FR / AR bilingual with AR official primacy. The official language of Algeria is Arabic and every mandatory mention (NIF, gross amount, VAT rate) must be displayable in Arabic. French is used in practice but without exclusive legal value. Anticipate UTF-8 and RTL for PDF rendering.
  4. Mandatory Algerian certificate. The Law 15-04 qualified signature requires a certificate issued by a QTSP accredited by ARCEP (Algérie Télécom Signature first). A European eIDAS certificate is not recognised for fiscal acts.
  5. Three directorates by size (DGE, CDI, CPI). By size, the taxpayer falls under the DGE (Large Enterprise Directorate), CDI (Tax Centre) or CPI (Proximity Tax Centre). Each directorate has its own Jibayatic and e-invoicing rollover schedule. Check the attachment before onboarding.