TVA (Value-Added Tax) is an indirect tax on consumption paid by the customer and collected by the company on behalf of the state.

TVA Rates in Algeria

• 19%: standard rate
• 9%: reduced rate

How It Works

TVA is declared monthly via the G50 form. The company calculates the difference between TVA collected on its sales and deductible TVA on its purchases.

Formula:
TVA payable = TVA collected – Deductible TVA

To learn more:

• TVA in Algeria: rates, legislation, and obligations
• TVA billing for taxpayers under the IFU flat-rate regime
• Monthly TVA declaration
• The different taxes in Algeria and their management by our ERP