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Algeria e-Invoicing
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Algeria has no e-invoicing mandate. Computer-generated invoices have been valid since 2005, but the order needed for electronic transmission was never issued. From 1 January 2027, the Finance Law for 2026 requires certified accounting and cash-register software in tax audits, which is a software control rather than e-invoicing.
Previous
10 December 2005
Decree recognises dematerialised invoices
Latest
31 December 2025
Algeria requires certified accounting and cash-register software from 2027
Next
1 January 2027
Software and cash-system rules take effect
Algeria e-Invoicing Overview
B2B
none
No official text requires businesses to issue or exchange electronic invoices. Under articles 10 and 11 of Executive Decree 05-468 of 10 December 2005 , an invoice drawn up in dematerialised form by a computer process is valid, and invoices may be sent by telematic means under rules to be set by a joint order of the ministers for commerce, finance and telecommunications; no such order has been published. From 1 January 2027, articles 74 and 81 of the Finance Law for 2026 add audit controls: a taxpayer who keeps computerised accounts must present an undertaking from the accounting software publisher on data inalterability, security, retention and archiving, and publishers must give the tax administration their code, data and documentation on request.
B2G
none
B2C
none
No e-invoicing, fiscal device or real-time reporting applies to consumer sales. From 1 January 2027, article 58 of the Finance Law for 2026 requires any VAT-registered person who records supplies that do not give rise to an invoice on software or a cash system to present, for any tax audit, an undertaking from the publisher or a certificate from an accredited body. The models of both documents are to be set by order of the Minister of Finance.
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Implementation Timeline(3 events)
Key mandate dates. Select a date for detail, or show all updates below.
Decree recognises dematerialised invoices
10 December 2005
Legislative
Executive Decree 05-468 , published in Journal Officiel no. 80 of 11 December 2005, sets the conditions for drawing up invoices. It accepts invoices produced in dematerialised form and allows telematic transmission subject to a joint ministerial order, but excludes that route for settling public expenditure.
Finance Law for 2026 introduces software certification
31 December 2025
Legislative
Law 25-17 of 14 December 2025, the Finance Law for 2026 , was published in Journal Officiel no. 88. Articles 58, 74 and 81 require undertakings or certificates for accounting software and cash systems, a dematerialised copy of accounting files during audits, and access for the tax administration to publishers' code and documentation.
Software and cash-system rules take effect
1 January 2027
Legislative
Article 109 of the Finance Law for 2026 brings articles 58, 74 and 81 into effect from this date, as the Direction Générale des Impôts confirms in its general communiqué on the 2026 finance law . The orders setting the model undertaking and certificate, the file specifications and the sealing procedure had not been published by Journal Officiel no. 69 of 28 September 2026.
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Compliance Regime
Tax Authority
Standards
N/A
Record-keeping & Reporting
Archiving
Books, accounting documents and supporting documents, including purchase invoices, are kept for 10 years under article 64 of the tax procedures code as rewritten by article 99 of the Finance Law for 2025 , with the period running from the date each document was drawn up. Since the Finance Law for 2026 , records held on computer must be kept in that form.
SAF-T
Not required
No SAF-T filing. From 1 January 2027, under article 20 ter of the tax procedures code created by article 74 of the Finance Law for 2026 , a taxpayer whose computerised accounts are audited must hand over a dematerialised copy of the accounting entry files on the auditor's first visit, following technical specifications to be set by order of the Minister of Finance.
Technical Formats
N/A
Detailed exemptions, penalties and cross-border rules for Algeria are not yet published. The official sources have the latest detail.
Latest Update
Technical Update
31 Dec 2025Algeria requires certified accounting and cash-register software from 2027
The Finance Law for 2026, published on 31 December 2025, requires taxpayers to present an undertaking from their accounting software or cash-system publisher, or a certificate from an accredited body, during tax audits from 1 January 2027. It does not introduce electronic invoicing.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Algeria
e-Invoicing is currently not currently required for B2B and not currently required for B2G transactions in Algeria.
B2B e-Invoicing in Algeria is not currently required. No official text requires businesses to issue or exchange electronic invoices. Under articles 10 and 11 of Executive Decree 05-468 of 10 December 2005 , an invoice drawn up in dematerialised form by a computer process is valid, and invoices may be sent by telematic means under rules to be set by a joint order of the ministers for commerce, finance and telecommunications; no such order has been published. From 1 January 2027, articles 74 and 81 of the Finance Law for 2026 add audit controls: a taxpayer who keeps computerised accounts must present an undertaking from the accounting software publisher on data inalterability, security, retention and archiving, and publishers must give the tax administration their code, data and documentation on request.
Algeria supports the following e-Invoice formats: N/A.
Algeria uses the following e-Invoicing standards: N/A. Archiving requirement: Books, accounting documents and supporting documents, including purchase invoices, are kept for 10 years under article 64 of the tax procedures code as rewritten by article 99 of the Finance Law for 2025 , with the period running from the date each document was drawn up. Since the Finance Law for 2026 , records held on computer must be kept in that form.
The next e-Invoicing deadline in Algeria is 1 January 2027: Software and cash-system rules take effect. Article 109 of the Finance Law for 2026 brings articles 58, 74 and 81 into effect from this date, as the Direction Générale des Impôts confirms in its general communiqué on the 2026 finance law.