Every form, explained, with a filled-in example

Beneficial owner declaration

Every legal person under Algerian law (company, association, waqf) must declare to the CNRC (National Trade Register Centre) the natural persons who own or control it: its beneficial owners. The deadline is one month after set-up, registration or any change. You declare at the local CNRC office or online on the Sidjilcom platform, with a separate form for each beneficial owner.

Company name certificate

The name certificate is the document from the CNRC (Algeria's National Trade Register Centre) that reserves the name of your future company. It costs 800 DA under the CNRC fee schedule and stays valid for 6 months. You apply at the local CNRC office or online on the Sidjilcom portal, before you see the notary.

Trade register, legal person

To exist legally, an SARL, EURL or SPA must be registered in the trade register at the CNRC (National Trade Register Centre) office of the wilaya where its head office is. The file contains the CNRC form, the notarised articles of association, the notice published in the BOAL, proof of head office, a 4,000 DA stamp duty and the registration fee receipt. The notary can also file the application online.

Trade register, natural person

A trader working in their own name registers in the trade register as a natural person, at the CNRC (National Trade Register Centre) office of the wilaya where the premises are. The file contains the CNRC form, an ID document, proof of premises, the stamp duty receipt and the registration fee receipt. The fee depends on the type of activity: about 3,000 DA for retail under the CNRC schedule.

Trade register extract

The trade register extract (extrait du registre du commerce) is the document the CNRC (National Trade Register Centre) issues on registration: it proves your business is registered and shows its entries (name, legal form, registered office, activities, manager). You receive it on registration, a new extract follows each amendment, and the CNRC office certifies copies for a base fee of 800 DA.

Filing the annual accounts

Every commercial company must file its annual accounts with the CNRC (National Trade Register Centre) within one month of their approval by the general meeting (Article 717 of the Commercial Code). As the meeting is held no later than six months after year-end, filing for a calendar year falls on 31 July at the latest. Failure to file is punishable by a fine of 30,000 to 300,000 DA (Law No. 04-08, Article 35).

Secondary establishment

Every place of business opened in addition to the registered office or main establishment (branch, agency, warehouse, sales outlet, workshop) must have a secondary registration in the trade register. It is made by reference to the main registration, in the same wilaya (province) or another one. For a company, the CNRC's base fee is 7,200 DA, plus 240 DA per additional activity code.

Trade register amendment

As soon as an entry on your extract changes (head office, manager, activity, name, capital), you must have the trade register amended at the CNRC (National Trade Register Centre) office. For a company, the file rests on the notarial deed amending the articles and on the notice published in the BOAL. Amendment fees follow the CNRC schedule, from about 4,000 DA for a company with no capital increase.

Removal from the trade register

Removal (radiation) is the entry that takes a trader or a company off the trade register. You request it from the local office of the CNRC (National Trade Register Centre) once the business has stopped and the cessation has been declared to the tax office. For a company, it comes after dissolution and liquidation, each recorded by deed and published in the BOAL (official bulletin of legal notices). The CNRC's base fees are 288 DA for an individual and 576 DA for a legal entity, excluding publication.

Certificate of existence C n°20

The certificate of existence, form Série C n°20, is the document the tax office gives you after your declaration of existence (form G n°8). It confirms that your tax file is open and carries your tax article number. It is requested for the steps that follow incorporation (statistical number, CASNOS, bank) and can be requested online on the DGI's Jibaya'tic portal.

Declaration of existence to the tax office

Form G n°8 is the declaration of existence: the form that opens your tax file in Algeria. You file it with the tax office responsible for your business within 30 days of the start of activity (for a trader, the date on the commercial register). In return, the office assigns you a tax article number and issues your certificate of existence.

NIF application

The NIF (numéro d'identification fiscale, tax identification number) is the identifier the Directorate General of Taxes gives every taxpayer who carries on an activity in Algeria. For an individual, the application starts online on nifenligne.mf.gov.dz, which issues a receipt, and ends at the tax office covering the activity, together with the declaration of existence (form G n°8). After that, the NIF is asked for everywhere: tax returns, invoices, NIS, CNAS, bank.

Tax roll extract

The tax roll extract (extrait de rôle) is the statement of your tax position kept by the tax collection office: the taxes assessed in your name, what you have paid and what is still owed. You request it from the tax collector (receveur) of the office that manages your file, who draws it up from their own records. The DGI (Directorate General of Taxes) has also opened an online request on its Jibaya'tic portal.

Monthly return for taxes and duties

Form G n°50 is the return that businesses under Algeria's real tax regime file every month to declare and pay their taxes: VAT, income tax withheld from salaries, corporate tax instalments and other levies. It is filed with payment by the 20th of the following month, even when there is nothing to pay: it is then a nil return (néant).

Quarterly return for IFU taxpayers

Form G n°50 ter is the quarterly return for taxpayers under the IFU (Algeria's single flat-rate tax for small businesses). It is used to declare and pay over the income tax (IRG) withheld from your employees' salaries. It is filed with payment within the first 20 days of the month after each calendar quarter: by 20 April, 20 July, 20 October and 20 January.

Client statement filed with the annual tax return

The état 104, which the law calls the « état-clients » (client statement), is the list of your wholesale customers that you file with your annual results return, G No. 4 or G No. 11. Any individual or company that sells on wholesale terms must provide it, giving for each customer their tax ID (NIF), trade register number and the amount they bought during the year. Its legal basis is article 183 ter of the Direct Taxes Code (CIDTA), created by the 2024 Finance Law.

G No. 1

Form G No. 1 is the annual return in which an individual declares all of their previous year's income to the DGI (Algeria's tax administration), so that the global income tax (IRG) can be calculated. It must be filed by 30 June at the tax office of your home address. An employee whose only income is their main salary normally does not need to file it, because the employer already withholds the tax every month.

G No. 4

Form G No. 4 is the annual return in which a company subject to corporate income tax (IBS, impôt sur les bénéfices des sociétés), such as a SARL, an EURL or an SPA, declares its results for the past financial year. It must be filed before 30 April, with its attachments, at the tax office of the registered office or main establishment. It is due even when the year ends in a loss.

G No. 11

Form G No. 11 is the special return in which a trader or manufacturer working in their own name, taxed under IRG on the real profit regime, declares the profit of the past year. It must be filed by 30 April at the tax centre or tax inspection office where the business operates. It is for individuals only: a company, even a single-member one, files G No. 4.

IFU forecast return

Form G n°12 is the forecast return for taxpayers under the IFU (the single flat-rate tax for small businesses in Algeria). By 30 June, you declare the turnover you expect for the year and pay the matching IFU, in one go or in three instalments. In the year you start, you do not file it: only form G n°12 bis is due, the following January.

IFU final return

Form G n°12 bis is the final return for taxpayers under the IFU (Algeria's single flat-rate tax for small businesses). By 20 January, you declare the turnover actually achieved in the previous year. If it is higher than the forecast in your G n°12, you pay the difference when filing; if you started during the year, this is your only return and you pay the full IFU at that point.

G No. 29

Form G No. 29 is the annual return in which every employer, whether a company or an individual, declares to the DGI the salaries, wages, allowances, pensions and life annuities paid in the previous year, employee by employee. It must be filed before 30 April. Each employee's NIN (national identification number) must appear on it, and online filing is mandatory for employers attached to an office equipped with Jibaya'tic.

Declaration of cessation of business

When you stop your business, you must notify the tax office that manages your file within 10 days, giving the effective date of cessation. Under the real regime you also file a closing balance sheet (bilan de cessation); under the IFU, a cessation return. The tax office's document confirming that filing is then required to remove the business from the trade register.

CASNOS registration

Anyone who works on their own account in Algeria (trader, craftsperson, liberal profession, majority manager of a SARL) must register with CASNOS, the social security fund for non-salaried workers, within 10 days of starting their activity. You apply online on the Damancom portal or at the CASNOS office for your place of business. Registration opens your rights and triggers a yearly contribution of 15% of your contribution base, at least 43,200 DA a year at the current minimum wage.

CASNOS up-to-date certificate

The CASNOS up-to-date certificate (attestation de mise à jour) proves that, on the date it is issued, you owe nothing to CASNOS, the social security fund for self-employed workers. You only get it if you are registered, your contribution base is declared and your contribution is paid. You request it online on the Damancom portal or at your CASNOS office, and many files ask for it, starting with public tenders.

CASNOS yearly return

Every year, a CASNOS member declares their contribution base, meaning the income from their activity backed by tax or accounting documents, no later than 1 March. They then pay their contribution no later than 30 June. The contribution is 15% of the base, which can be neither lower than the yearly minimum wage (288,000 DA) nor higher than 20 times that amount (5,760,000 DA): so it ranges from 43,200 DA to 864,000 DA a year.

Registering an employee with CNAS

Each time you hire, you must apply to CNAS, the salaried workers' social insurance fund, for the employee's registration (affiliation) within 10 days of hiring, even during probation (article 10 of law 83-14). The application goes to the CNAS office your business belongs to, with a birth certificate n° 12 if the employee has never been registered and a family record if they are married. Without an application in time, CNAS can register them automatically, with penalties for the employer.

CNAS employer registration (IM-03)

As soon as you hire your first employee, you must declare your activity as an employer to the CNAS office of the wilaya (province) where the business is located, within 10 days, using the activity declaration form (IM-03). Each employee must then be registered within 10 days of being hired. At the standard rate, contributions are 34.5% of the contribution salary: 25% paid by the employer, 9% withheld from the salary and 0.5% for social welfare.

CNAS up-to-date certificate

The CNAS up-to-date certificate (attestation de mise à jour) proves that your business, as an employer, has declared and paid its social security contributions as of the date of issue. To get it, your employees must be registered, your contributions declared and paid on every due date, and your yearly salary return (DAS) filed. You download it from the CNAS e-declaration portal. Anyone can check it online.

DAS (CNAS yearly salary return)

The DAS (déclaration annuelle des salaires et des salariés) is the named statement every employer sends to CNAS, the salaried workers' social insurance fund, each year: the list of its employees, with the salaries paid to each one quarter by quarter and the contributions paid. It is due within 30 days after the end of the year, so by the end of January for the year just ended, through the CNAS e-declaration portal. Without it, no up-to-date certificate.

NIS application

The NIS (numéro d'identification statistique, statistical identification number) is issued by ONS, Algeria's National Office of Statistics, which gives the business an identification notice. You apply after the trade register and the NIF by filing a set of documents with ONS; companies add an information form. The NIS is then required, notably by CNAS in every employer file.

Self-entrepreneur card

You get the self-entrepreneur (auto-entrepreneur) card by registering in the national register of self-entrepreneurs, kept by ANAE, Algeria's National Agency for Self-Entrepreneurs, on its online platform. The status is for an individual working alone in an activity on the official list, with yearly turnover of no more than 5,000,000 DA. A self-entrepreneur pays a tax of 0.5% of turnover (at least 10,000 DA) and registers with CASNOS, the social security fund for non-salaried workers.

Craftsman card (CAM)

To run a craft activity in Algeria, you register in the register of crafts and trades (registre de l'artisanat et des métiers) kept by the Chamber of Crafts and Trades (CAM) of your wilaya, which issues your professional craftsman card. You must be at least 18, prove your professional qualification and show premises for a permanent activity. The card is the craftsperson's proof of activity, as the trade register extract is for a trader: it is what you then show to the tax office, ONS (the statistics office) and CASNOS.