- Algeria VAT Regime Amendments 2025 published on December 26, 2024
- Amendments include changes to VAT rules for gas and electricity sector, imports, locally produced goods, services, refunds, and tax audit procedures
- Reduced VAT rate of 9% for tourism services extended until December 31, 2027
- VAT exemption and reduced customs duty rate of 5% for frozen white meat and coffee imports until December 31, 2025
- VAT exemption for importing and selling pulses, rice, fresh fruits, vegetables, eggs, broiler chickens, and turkey until December 31, 2025
- Revised procedure for VAT credit refunds requires application by the 20th day of the month following the quarter
- Penalties for non-compliance include fines for refusal to provide information, late responses, incomplete information, and submitting false information
- Maximum penalties range from DZD 2 million to DZD 4 million
- Aim of amendments is to foster economic growth, promote tourism and agriculture, and ensure compliance with tax obligations
- Businesses and consumers should stay informed, monitor updates, and comply to benefit from measures and avoid penalties
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
