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Algeria e-invoicing in Invoicerr

Invoicerr supports Algeria

Algeria is one of the countries with data files in the per-country catalogues, so the application runs for a company established there. Support is per mechanism, not a single yes or no: several mechanisms below are honestly unverified, not sourced to a primary text.

A prior claim on this page was wrong

This page used to describe a "DGI e-Invoice System": a clearance model with tax-authority authorization and a mandatory digital signature: carried over from an earlier, never-checked research pass. A dedicated research pass for issue #558 read seven finance laws (2022-2026), three consolidated 2026 tax codes (CPF, CIDTA, CTCA), the DGI's own official communique on the 2026 finance law, and the DGI's own internal search engine, specifically for "facturation électronique" / "e-facture" / "clearance" / "signature électronique" / "caisse enregistreuse": and found no occurrence of any of them tied to an obligation, in force or announced with a date. That earlier claim is not confirmed by any primary source this pass reached, and this page no longer repeats it. See Algeria's own channelPolicy section's own notes for the full method, and what would still be needed to call this a proof of absence rather than a strong negative finding.

  • VAT: 19% standard rate and 9% reduced rate, both quoted verbatim from the Code des Taxes sur le Chiffre d'Affaires (CTCA) 2026, art. 21 and art. 23.
  • Numbering: an invoice must belong to an uninterrupted, chronological series (a facturier, paper or dematerialized): a new booklet cannot be opened before the previous one is exhausted. Décret exécutif n° 05-468 du 10 décembre 2005, art. 10, read and quoted in full. This also settles that an issued invoice is never rewritten (only ever explicitly cancelled) and that a dematerialized invoice is legally regular.
  • Identifiers: RC (Registre du Commerce) and NIS (Numéro d'Identification Statistique) are required for a business party (seller always, buyer when it is itself a business, never for a private, final consumer): decree 05-468, art. 3, read in full.
  • Retention: 10 years from the document's own issue date. Code des Procédures Fiscales art. 64 and Code de commerce art. 12, both read directly.
  • Domestic currency: a sale between an Algerian seller and an Algerian buyer must be invoiced in Algerian dinars (DZD): Banque d'Algérie règlement n° 07-01 du 3 février 2007, art. 5, quoted verbatim in the catalog. Invoicerr preselects DZD when both parties are established in Algeria, and blocks sending such an invoice in any other currency, with a short translated message telling the user to switch to DZD; the source text itself stays in the catalog and is never shown to the user. Export invoicing in a foreign currency stays allowed.

What is unverified (contributor practice, not a legal text)​

The issue's native contributor (GitHub user athmanemokraoui) answered six practice questions on 2026-09-30. Where decree 05-468 is silent and only the contributor's answer supports a fact, it is marked unverified rather than legal, per this repository's own provenance discipline:

  • NIF (Numéro d'Identification Fiscale) and AI (Article d'Imposition): not named anywhere in decree 05-468's own list of mandatory invoice mentions (a full reading, not an oversight), but shown in practice per the contributor.

Identifier formats (PR #566 review, issue #567)​

Decree 05-468 states no format for any of the four identifiers: every format below comes from the native contributor's review of PR #566 (2026-09-30), not from the decree.

  • NIF: digits only, 15 digits, or 20 for a secondary establishment. Invoicerr enforces this at save time (Algeria's own identifiers section's own pattern, countries/data/dz.json).
  • NIS: digits only, 15 digits, or 18 for a secondary establishment. Enforced the same way.
  • RC: several styles are 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, no enforced format.
  • AI: a numeric code (11 digits on the contributor's own business document). Kept free text, no enforced format.
  • Correction routes: decree 05-468 defines exactly one correction mechanism: an issuer-written "facture annulée" mention, diagonal, on the original document: and is otherwise silent. All eleven canonical correction routes this catalogue covers are honestly unverified for Algeria; the contributor was unsure whether a credit note exists in practice ("I'm not sure but in practice yes, there should be a credit note").
  • The IFU regime is common: the contributor described Algeria's IFU (Impôt Forfaitaire Unique, a flat-tax regime) as "the most used for freelancers and small businesses": practice, not itself a legal citation, though the regime's own existence and its ban on invoicing VAT are sourced to CIDTA and CTCA (see below).

A genuine schema gap: the IFU regime​

Algeria's IFU replaces VAT, personal income tax (IRG) and a local tax (TLS) with one flat levy for a qualifying small business (CIDTA art. 282bis/282ter, threshold 8,000,000 DA annual turnover), and forbids stating VAT on an invoice at all (CTCA art. 64). This catalogue's tax-systems schema has a closed schemes vocabulary (STANDARD / FRANCHISE_BASE / EXEMPT), none of which represents a regime that replaces VAT with a different, combined tax rather than merely exempting or reducing it. Algeria's own tax-systems file stays at schemes: ["STANDARD"], the ordinary VAT regime; an IFU seller can be represented today with this product's existing company-level "VAT exempt" toggle to get the correct invoice OUTPUT (no VAT line), which is a practical approximation, not a claim that IFU legally is a franchise-en-base. A faithful model of IFU (its own 5%/12%/0.5% rate, its minimum forfaitaire, its replacement of two further taxes) has no slot in the current schema: a decision for whoever owns the tax-systems format next, not something this data-only change invents a slot for.

Company-law mentions​

Décret exécutif n° 05-468, art. 3, 1° lists among the seller's invoice mentions « forme juridique de l'agent économique et nature de l'activité » and « capital social, le cas échéant ». The companyLaw section of countries/data/dz.json prints them under the seller's name, on invoices only:

Legal formsPrinted
every form, a natural person included"Forme juridique : SARL, activité : Commerce de gros"
EURL, SARL, SPA, SCA"Capital social : 100000.00 DZD"
SNC, SCSthe same capital line, only when filled in

Whether a partnership has a share capital to state was not settled, hence the optional line. The registre du commerce number is the RC identifier. Text read in Journal officiel n° 80 of 11 December 2005 on 2026-10-25; later amendments of the decree were not searched for.

Known gaps, left out of this change on purpose​

  • Invoice language: no catalogue in this product encodes the language a law requires an invoice to be written in, for any country. Algeria's loi n° 91-05 (Arabic-language law) never names "facture", and the closest provision ("gestion financière" in Arabic, art. 4) is a broad reading, not a direct hit; the contributor noted French, Arabic, Kabyle and even English invoices are all issued in practice today, with no enforcement in either direction observed. Left out entirely: a genuine product gap, not an Algeria-specific one.
  • The "bon de transaction commerciale" (décret 16-66, agriculture/fishing/crafts): the contributor said this can be left for a later pass. Not modeled.
  • Arabic / right-to-left layout: tracked separately as issue #559, a frontend concern, not a compliance-data one.

Where this lives​

To widen that coverage, or to add a country of your own, see Adding a country.