- Exemption of Goods Amortizable in Electricity and Gas Sectors:
- Goods amortizable acquired for the production, transport, distribution, and commercialization of electricity, as well as the transport, distribution, and commercialization of gas by pipelines, are exempt from VAT until December 31, 2026. These goods must be used exclusively for the specified activities.
- VAT on Imports:
- There is an exemption from VAT on the importation of white meats (frozen), valid from January 8, 2024, to December 31, 2025. This exemption applies to specific tariff positions: 0207.12.10.00, 0207.12.20.00, 0207.12.90.00, 0207.14.24.00, and 0207.14.25.00.
- The VAT on the importation of coffee has been reduced to 5% until December 31, 2025, for tariff positions 0901.11.10.00 and 0901.11.20.00.
- The importation of cheptel bovin and ovin (live cattle and sheep) destined for slaughter, as well as fresh refrigerated bovine and ovine meats under vacuum, is subject to a reduced VAT rate of 5% until December 31, 2025.
- VAT on Sales of Locally Produced Goods:
- Exemption from VAT for the sale of locally produced goods destined for human consumption remains in effect until December 31, 2025. This measure is intended to support local production and ensure affordable pricing for consumers.
- VAT on Services:
- Services related to tourism, hospitality, thermal facilities, classified tourist restaurants, travel services, and the rental of tourist transport vehicles are subject to a reduced VAT rate until December 31, 2027. This is intended to promote the tourism sector and related services.
- VAT Refunds:
- The procedures for VAT refunds have been detailed, with specific conditions for eligibility and the process for requesting refunds. Requests must be made by the 20th of the month following the quarter in which the VAT credit was accrued or by April 30th of the following year for partial taxpayers.
- Other Adjustments:
- Various articles in the code of VAT have been amended to include provisions for donations and liberalities, as well as clarifications on the reverse charge mechanism for VAT in certain transactions.
Source gov.dz
