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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  • The DA 30,000 VAT registration threshold has been withdrawn.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 the former VP Global Indirect Tax at Avalara
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