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Algeria Issues Communique on Supplier Statement Requirements for VAT Deductions

07 April 2021

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Approved Changes

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Algeria

Algeria's Directorate General of Taxes has issued a communiqué regarding additional requirements for taxpayers claiming deductions with their periodic VAT returns. The communiqué includes that, as per the obligation reintroduced by the Finance Law for 2021, taxpayers are required to provide a statement on suppliers with their VAT return that includes the supplier's name, address, Tax Identification Number (TIN), Trade Register Registration Number, invoice date and reference or other supporting documentation, and information on the amount of the transaction and amount of VAT deducted. Further, for transactions carried out with suppliers registered in the Trade Register, the taxpayer is required...