Progress

Current status
in force
01 Jan 2027revoked
31 Dec 2023in force
24 Dec 2023adopted

Scope

Implementers
Algeria
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
infrastructure provider: internet and telecom services
software provider: other software
infrastructure provider: cloud computing, storage and databases
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

01 Jan 2027
revoked

Terminated Article 70 of Law No. 23-22 relating to the finance law for 2024 including VAT exemptions for certain internet access and web hosting services

On 1 January 2027, the applicability of Article 70 of Law No. 23-22 relating to the finance law for 2024 expires. The tax exemption is no longer in effect. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance l…

  • Law No. 23-22 relating to the finance law for 2024, Algeria General Secretariat of the Government (Official)
31 Dec 2023
in force

Implemented Article 70 of Law No. 23-22 relating to the finance law for 2024 including VAT exemptions for certain internet access and web hosting services

On 31 December 2023, Article 70 of Law No. 23-22 relating to the finance law for 2024 entered into force. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance law for 2010, which originally provided tax exempti…

  • Law No. 23-22 relating to the finance law for 2024, Algeria General Secretariat of the Government (Official)
24 Dec 2023
adopted

Signed by President Law No. 23-22 relating to the finance law for 2024 including VAT exemptions for certain internet access and web hosting services

On 24 December 2023, the President signed Law No. 23-22 relating to the finance law for 2024. Article 70 amends Article 32 of Ordinance No. 10-01 relating to the supplementary finance law for 2010, which originally provided tax exemptions from Value…

  • Law No. 23-22 relating to the finance law for 2024, Algeria General Secretariat of the Government (Official)