Algeria: 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
Description
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 The tax exemption is no longer in effect.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 law for 2010, which originally provided tax exemptions from Value Added Tax (VAT) for certain internet-related services until 31 December 2020. The amendment extended these exemptions to include additional services such as the fees and charges associated with fixed internet access, data centre hosting, and the development and maintenance of websites. The exemption period was extended until 31 December 2026.
Original sourceScope
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
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2023-12-24
adopted
2023-12-31
in force