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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  • The DA 30,000 VAT registration threshold has been withdrawn.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

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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