Algeria E-Invoicing

Key compliance facts

About Algeria E-Invoicing

Algeria's Direction Générale des Impôts (DGI) has been signalling its intention to digitise VAT invoicing for several years as part of a broader tax modernisation programme. Early policy statements pointed toward a full mandate covering B2G and B2B transactions by 2026, but no formal legislative framework has been enacted to anchor a mandatory obligation. As of May 2026, businesses cannot assume a 2026 go-live; market observers expect the earliest realistic window for enforceable mandates is 2027 or later, subject to parliamentary approval and technical readiness. The framework is designed around a centralised CTC model with a 5-corner architecture similar to UAE plans, with invoices transmitted to the tax authority in near real-time, validated centrally, and assigned unique identifiers. Operational progress includes a voluntary pilot since 2023 for public contract suppliers (Phase 1 B2G). Phase 2 was originally planned for 2025-2026 targeting large taxpayers but has slipped to 2027 at the earliest. Paper invoices remain accepted as of early 2026.

Implementation Phases

1. ✓

   Voluntary B2G pilot

   2023

   Public-sector suppliers can submit invoices via DGI platform on voluntary basis.

2. ✓

   Original 2026 mandate target

   Jan 2026 (missed)

   Originally planned full mandate; no binding legislation enacted.

3. ○

   Phase 2 large taxpayers

   2027 or later

   Earliest realistic enforceable mandate window.

Key Compliance Facts

• Operating authority: Direction Générale des Impôts (DGI)
• Centralised CTC with 5-corner architecture planned
• Voluntary B2G submissions available since 2023
• No binding legislation enacted as of May 2026
• Standard VAT rate: 19%
• Aligned with broader Maghreb fiscal modernisation

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