Algeria
DZAlgeria has no e-invoicing obligation in the sources reviewed; its 2026 Finance Law instead tightens rules on certified cash-register and accounting software and on electronic tax filing.
Guide reviewed .
Invoicing and electronic documents
Certified accounting and cash-register software
From 1 January 2027, VAT-registered businesses that record non-invoiced sales on software or a cash register, and businesses audited on computerised accounts, must present a publisher's commitment or an accreditation certificate for that software. This is a software-integrity rule, not an invoice exchange system, and has no Peppol role.
Software conformity commitment or certificate; accounting files in a format set by ministerial order · Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French)
Peppol
No national Peppol Authority is listed for Algeria, so OpenPeppol acts as the authority.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Electronic invoicing in Algeria is a commercial choice in the sources reviewed. Peppol can be used where trading partners agree, but there is no national Peppol specification or authority. The nearer compliance task is software: from 2027, cash-register and accounting software used by covered businesses will need a publisher commitment or certificate. See the 2026 Finance Law.
Research for Algeria was limited because the tax administration's website could not be reached. Check the Directorate General of Taxes' guidance before relying on this page.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedNo e-invoicing provision was found in the 2026 Finance Law (Law 25-17 of 14 December 2025). The Directorate General of Taxes' website (mfdgi.gov.dz) and the Ministry of Finance site refused connections, so their guidance could not be checked.
Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French)Cash registers and software
Applies from 1 January 2027New Article 51 bis of the Turnover Taxes Code requires VAT-registered persons who make non-invoiced supplies and record them with software or a cash-register system to present a commitment from the software publisher, or a certificate from an accredited body, that the system meets conditions of inalterability, security, retention and archiving. Software publishers must provide codes, data and documentation to the tax administration on request.
Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French)Computerised accounts in tax audits
Applies from 1 January 2027New Article 20 ter of the Tax Procedures Code requires audited taxpayers with computerised accounts to present a conformity commitment from their accounting-software publisher and to hand over a digital copy of their accounting entries at the first on-site visit, in the format set by ministerial order.
Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French)Electronic tax filing
Mandatory for specified regimesTaxpayers under the real profit regime, or the simplified regime for non-commercial professions, whose tax offices have IT systems must file their tax returns electronically. Others served by such offices may do so.
Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French)
Timeline
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2026 Finance Law signed
Law 25-17 was signed on this date and published in Official Journal No. 88 of 31 December 2025.
Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French) - Upcoming at review
Software and cash-register rules take effect
Announced start of Article 51 bis of the Turnover Taxes Code and Articles 20 ter and 51 sexies of the Tax Procedures Code.
Official source: Official Journal of Algeria No. 88 of 2025 · 2026 Finance Law, Law 25-17 (French)
Peppol in Algeria
- Directory participants
- 1
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.