🇩🇿 Algeria

Authority: DGI (Direction Générale des Impôts).

Algeria has no e-invoicing channel or format in this app, and, unlike the claim this repository's own documentation used to carry, no primary source found by issue #558's research pass confirms one is legally required at all. Read this page before invoicing in Algeria.

No e-invoicing mandate found, in force or announced

Seven finance laws (2022-2026), three consolidated 2026 tax codes (CPF, CIDTA, CTCA), the DGI's own official communiqué on the 2026 finance law, and the DGI's own internal search engine were all checked for "facturation électronique", "e-facture", "clearance", "signature électronique" and "caisse enregistreuse" tied to an obligation: none was found, in force or announced with a date. This directly contradicts a "DGI e-Invoice System" claim this repository's own documentation/docs/ developer-guide/countries/algeria.md used to carry, itself inherited from an earlier, never-checked research pass; that claim has been removed. countries/data/dz.json declares no fact, the same "empty and documented" shape as Portugal's own file. Not a proof of absence: mfdgi.gov.dz serves part of its own regulatory-text listing through client-side JavaScript this research pass's tooling could not read.

The issue's native contributor, asked directly on 2026-09-30, confirmed: "There[']s nothing in reality about e-invoicing for now. There is a digital platform to pay taxes called Jibayatic (SAP) but none is forced to produce e-invoices (at least for now)."

Numbering: an uninterrupted, chronological series

Décret exécutif n° 05-468 du 10 décembre 2005, art. 10, read in full: "Le facturier est un carnet à souches comprenant une série ininterrompue et chronologique de factures [...] Un facturier ne peut être entamé sans que le précédent ne soit totalement épuisé." No annual reset is permitted: the continuity requirement runs the opposite way. The same article settles that an already-issued invoice is never rewritten (only ever explicitly cancelled with a diagonal "facture annulée" mention on the original) and that a dematerialized invoice is legally regular alongside a paper booklet.

Tax

VAT, two general rates, both sourced to the Code des Taxes sur le Chiffre d'Affaires (CTCA) 2026 as published by the DGI, read directly 2026-09-30:

An export rate (treated as zero-rated, "sous conditions formelles") is named by CTCA art. 13, but this pass captured only a paraphrase, not a verbatim quote: kept unverified in countries/data/dz.json rather than invented as a sourced fact.

The IFU regime: sourced as a fact, unmodeled as a mechanism

The IFU (Impôt Forfaitaire Unique) replaces VAT, personal income tax (IRG) and a local tax (TLS) with one flat levy for a business under 8,000,000 DA annual turnover (CIDTA art. 282bis/282ter) and forbids stating VAT on an invoice at all, on pain of the penalties at CTCA art. 114 (CTCA art. 64). The native contributor described it as "the most used for freelancers and small businesses". This catalog's tax-systems schema has no slot for a regime that replaces VAT with a different combined tax rather than merely exempting it: countries/data/dz.json stays at the ordinary VAT regime (schemes: ["STANDARD"]) and documents the gap in its own notes rather than forcing a misleading EXEMPT label onto a mechanism that isn't one.

Identifiers

• RC (Registre du Commerce) and NIS (Numéro d'Identification Statistique), both required for the seller unconditionally and for the buyer only when the buyer is itself a business: décret 05-468 art. 3, read in full: "[...] numéro du registre du commerce ; numéro d'identification statistique. [...] Si l'acheteur est un consommateur, la facture doit mentionner ses nom, prénom(s) et adresse."
• NIF (Numéro d'Identification Fiscale) and AI (Article d'Imposition), both absent from decree 05-468's own full list of mandatory invoice mentions, but shown in practice per the native contributor's own answer on 2026-09-30: kept unverified, never promoted to a legal citation this pass does not hold.

Formats (PR #566 review, issue #567)

Decree 05-468 states no format for any of these four identifiers: the formats below come from the native contributor's review of PR #566 (2026-09-30), kept separate from each scheme's own required/not-required sourcing above.

• NIF: digits only, 15 digits, or 20 for a secondary establishment. Enforced by the app at save time.
• NIS: digits only, 15 digits, or 18 for a secondary establishment. Enforced the same way.
• RC: several styles in use, older NN/NN-NNNNNNN B NN and newer NNBNNNNNNN; a secondary registration uses the same number as the primary one. Kept free text.
• AI: a numeric code (11 digits on the contributor's own business document). Kept free text.

Domestic invoicing currency: DZD, enforced

Règlement de la Banque d'Algérie n° 07-01 du 3 février 2007, art. 5: "Toute facturation ou vente de biens et services sur le territoire douanier national s'effectue en dinars algériens sauf cas prévus par la réglementation en vigueur." Unlike every other fact on this page, this one is not merely data: a new, cross-country country-policy/schema.ts#domesticInvoiceCurrency fact (issue #558) lets this app preselect DZD when both the seller and the buyer are established in Algeria, and refuses to send such an invoice in any other currency, naming the rule. Export invoicing in a foreign currency is unaffected.

Correcting or cancelling an invoice

None of the eleven correction routes this catalog tracks is sourced to Algerian law. Decree 05-468 defines exactly one mechanism: cancelling an invoice by writing "facture annulée" diagonally across the original, kept in the booklet, and even that does not cleanly match CANCEL_AND_REPLACE's own definition (which presupposes reissuance under a new number, not described anywhere in the text). The native contributor was unsure whether a credit note exists in practice at all ("I'm not sure but in practice yes, there should be a credit note"). Every route stays honestly unverified; an attempt to cancel an issued invoice locally is refused by name, exactly like Portugal's own CANCEL_AND_REPLACE gap.

Retention

Ten years from the document's own issue date: Code des Procédures Fiscales art. 64 (as amended by the 2025 finance law): "[...] doivent être conservés pendant le délai de dix (10) ans prévu par l'article 12 du code du commerce, à compter [...] pour les pièces justificatives, de la date à laquelle elles ont été établies.", and Code de commerce art. 12: "Les livres et documents [...] doivent être conservés pendant dix ans."

Not modeled, on purpose

• Invoice language. No catalog in this app encodes a required invoicing language for any country. Loi n° 91-05 (the Arabic-language law) never names "facture"; the closest provision is a broad "financial management" clause. The native contributor described French, Arabic, Kabyle and even English invoices as all issued in practice, with no enforcement observed either way.
• The "bon de transaction commerciale" (décret 16-66, agriculture/fishing/crafts): the contributor said this can wait for a later pass.
• Arabic / right-to-left layout: tracked separately as issue #559.

Sources

backend/src/modules/documents/countries/data/dz.json (one file, all of this country's own sections: action policy, numbering, and the new domesticInvoiceCurrency fact; identifiers; correction routes; the tax system; the VAT rate ladder; archive retention; and the channel policy, which exists, declares no fact, for the sourced reason given above). No b2gRouting and no reporting section exist: nothing found by this pass justifies either yet. See issue #558 and its own research file for the full citation list, including what was checked and not found, and the native contributor's six practice answers (2026-09-30). The NIF/NIS formats above come from the native contributor's review of PR #566 (2026-09-30, issue #567), not from decree 05-468.