Code des taxes sur le chiffre d’affaires LF 2020

Code of turnover taxes

FIRST PART

Value-added taxes

Chapter I 

Scope of application

Art. 1 - The following are taxable for value added tax:

• sales transactions, real estate works and services other than those subject to special taxes, of an industrial, commercial or craft nature and carried out in Algeria on a regular or occasional basis.

This tax applies regardless:

• the legal status of the individuals involved in carrying out taxable transactions or their position with regard to any other taxes;

• the form or nature of their intervention.

Import operations.

Section 1 

Taxable Transactions

A - Mandatory taxable transactions:

Art. 2 - The following must be subject to value added tax:

• sales and