Algeria VAT on foreign electronic services
- Jan 8, 2020 | Richard Asquith
The Algerian Finance Law for 2020 includes a number of VAT updates:
- Inclusion of electronic services in the VAT net when provided by non-resident providers. This include: downloads or streaming media; e-learning; e-books; cloud-based software and memory storage; online gambling; and apps. They will initially be subject to reduced VAT at 9%.
- The DA 30,000 VAT registration threshold has been withdrawn. There will be a period of VAT exemption for start-ups
- There is now a 12-month period in which partially exempted businesses may collect VAT credits
- Tourism-related services will be subject to the 9% reduced VAT rate