ALGERIA-DGI

Algeria DGI Jibaya'tic + e-invoice 2025-2027.

Definition

Algeria DGI: Direct Tax & Assimilated Tax Code (CIDTA), Turnover Tax Code (CTCA). Main taxes: VAT 19% standard 9% reduced, IBS 23% standard 26% oil, IRG progressive 0-35%, TAP 2%, Property Tax TF, Customs Duties. Portals: Jibaya'tic e-filing since 2018 mandatory for large enterprises annual revenue >DZD 50M, integrated e-payment, Telebadr (customs procedures). E-invoice piloted 2024 launched by DGI, mandatory rollout planned 2025 large enterprises 2027 SME, probable XML clearance format.

Origin

Algeria DGI founded 1990 ; Direct Tax Code CIDTA ; Jibaya'tic portal 2018 ; mandatory e-filing for large enterprises 2018 ; e-invoice pilot 2024.

Example in context

Sonatrach (Algeria national hydrocarbon champion) files monthly VAT, IBS, TAP via Jibaya'tic DGI: VAT 19% domestic + 0% oil exports, IBS 26% petroleum activity ; SAP ERP integration.

Related terms

• Tunisia CTN — Maghreb neighbour.