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Algeria: VAT exemptions for certain internet access and web hosting services in Law No. 23-22

Progress

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

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 The tax exemption is no longer in effect.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…

Source
Event type law
Action type termination
Government branch executive
Government body central government
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…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
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…

Source
Event type law
Action type signing
Government branch executive
Government body central government

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