Algeria: Finance Law for the year 2020 (Law No. 19-14) amending Article 2 and Article 23 of the Tax on Turnover Code entered into force

Description

Finance Law for the year 2020 (Law No. 19-14) amending Article 2 and Article 23 of the Tax on Turnover Code entered into force

On 1 January 2020, Finance Law for the year 2020 (Law No. 19-14) entered into force. Article 39 amended Article 2 of the Tax on Turnover Code to include "electronic sales transactions" (point 14) as taxable activities subject to VAT. Article 41 amended Article 23 of the same code to establish a reduced VAT rate of 9% applicable to specified transactions, including electronic sales.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2020-01-01
in force

On 1 January 2020, Finance Law for the year 2020 (Law No. 19-14) entered into force. Article 39 ame…