État 104: the 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.

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In short

Authority
DGI, the tax office that manages your file
Legal basis
Article 183 ter of the CIDTA (2024 Finance Law)
Who
Companies and individuals who sell wholesale
When
With G No. 4 or G No. 11, legal deadline 30 April
Format
Electronic file or e-filing, e-filing mandatory at the DGE
Statement missing
Penalty of 2% of annual turnover
Contents

What this form is for

The client statement sums up your wholesale sales for the calendar year, customer by customer. Article 183 ter of the CIDTA sets seven items for each line:

  • surname and first name, or company name;
  • tax identification number (NIF);
  • trade register number;
  • tax assessment article number;
  • full address of the customer;
  • net amount (excluding tax) of sales during the calendar year;
  • amount of VAT invoiced.

The tax office uses it to match your sales with the purchases your customers declare. The law puts it in its own words: it penalises a statement whose errors « harm the review of the tax returns filed by its customers ». « État 104 » is the everyday name; the legal texts say « état-clients » or « état détaillé des clients ».

État 104, G No. 50 and the annual return: three separate documents

DocumentFrequencyContentDeadline
G No. 50MonthlyTaxes for the month, including VAT collected20th of the following month
G No. 4 or G No. 11YearlyResults for the year (IBS for a company, IRG/BIC for an individual under the real regime)30 April
État 104YearlyList of wholesale customers, with net amounts and VAT per customerTogether with G No. 4 or G No. 11
What each document declares

The three overlap. The VAT in the client statement matches part of the VAT collected that you declared month by month on G No. 50, and its net amounts match part of the turnover in your annual return. Check these figures before you file.

Who must file it

Article 183 ter covers any individual or company that sells on wholesale terms. The law counts as wholesale:

  • delivery of goods that private individuals do not usually use, given their nature or purpose;
  • delivery of goods at identical prices, whether sold in bulk or at retail;
  • delivery of products intended for resale, whatever the quantity delivered.

The text ties the filing to the returns of articles 18 and 151 of the CIDTA: G No. 11 for a sole trader under the real regime, and G No. 4 for a company subject to IBS. An SARL that sells to resellers, even in small quantities, falls within its scope.

Documents to attach

6 documents0 / 6

Filled-in example

Fictitious case: an SARL that supplies office stationery to shops, with its registered address in Dely Brahim. Here is one line of its client statement for 2026. Names and numbers are made up; follow the layout your tax office asks for.

Fictitious data, for illustration

État 104

État 104
Customer name or company name
SARL Papeterie Exemple (example)
NIF
Fictitious number
Checked on the DGI tax registration website before the first sale.
Trade register number
Fictitious number
Checked on the CNRC website before the first sale.
Tax assessment article number
Fictitious number
Full address
Fictitious street, Bab Ezzouar, Algiers
Net sales for the calendar year
2,400,000 DA
VAT invoiced
456,000 DA
19% of 2,400,000 DA: standard rate, used here as an example.

One line per customer. Then add up the columns: the net total should match your wholesale sales for the year, and the VAT total the share of VAT collected on those sales in your G No. 50 returns.

Filling it in, step by step

  1. 1

    Check each new customer before selling

    Verify their trade register number on the CNRC website and their NIF on the DGI tax registration website. The law requires this check before the sale.

  2. 2

    Keep a file for each customer

    Keep the customer's documents, proof of payment and accounting references: the tax office can ask for them.

  3. 3

    Close the calendar-year totals

    On 31 December, total the net sales and the VAT invoiced for each customer, from your invoices.

  4. 4

    Fill in one line per customer

    Name or company name, NIF, trade register number, tax assessment article, address, net amount, VAT invoiced.

  5. 5

    Reconcile the totals

    Compare the net total with the wholesale sales in your annual return, and the VAT total with the VAT collected on your G No. 50 returns.

  6. 6

    File the statement with G No. 4 or G No. 11

    By 30 April, online if your tax office requires it. Keep the acknowledgement of receipt.

  7. 7

    Correct with a corrected statement

    If you find an error, file a corrected statement within the deadline for a corrected return, with supporting documents.

Where to file it

You file the statement with the tax office that receives your annual return: the large companies department (DGE), a tax centre (CDI) or a tax inspection, depending on where your file sits.

The law accepts an electronic file or e-filing, and requires e-filing for DGE taxpayers. Since the 2026 Finance Law, taxpayers under the real regime whose tax office is computerised file their returns electronically, on Jibaya'tic. Ask your tax office which format it expects before you build the file.

Two ways to get it done

This guide is all you need to do it yourself. Neuron does not do bookkeeping or routine tax and social returns; we can, however, provide your registered address.

  1. 1I do it myself

    The free guide

    Everything you need is on this page: documents, deadlines, a filled-in example.

  2. 2An address for your head office

    Domiciliation in Dely Brahim

    Your registered office in Algiers, with a 1 or 2 year notarised contract and your mail received.

    6,000 DA/ month

    Register my company

Deadlines

Legal deadline, with G No. 4 or G No. 11
30 April
Late filing fine, by length of delay
30,000 to 80,000 DA
Penalty if the statement is missing, on annual turnover
2%

Article 183 ter requires the statement to be filed « at the same time » as the annual results return. It therefore follows the deadline of G No. 4 or G No. 11: 30 April, for the past year. Your 2026 wholesale sales are declared by 30 April 2027 at the latest.

DelayFine
One month or less30,000 DA
More than one month and less than two50,000 DA
More than two months80,000 DA
Late filing fines (article 194-6-b of the CIDTA)

You can fix an obvious mistake: file a corrected client statement within the deadline set for a corrected return (article 151-3 of the CIDTA). It takes the same format as the original, electronic included, with supporting documents for each correction.

Common mistakes

  • Filing the annual return without the client statement: a missing statement costs 2% of annual turnover.
  • Copying a NIF or trade register number without checking it on the CNRC and DGI websites.
  • Entering amounts including tax in the net column, or leaving the VAT column empty.
  • Treating sales to a reseller as « retail »: the law counts them as wholesale, whatever the quantity.
  • Correcting a filed statement with a simple letter: the law provides for a corrected statement, in the same format and with supporting documents.
  • Quoting former article 224 of the CIDTA: the 2024 Finance Law repealed it.

Frequently asked questions

Why is it called « état 104 »?

That is the everyday name among accountants and businesses. The Direct Taxes Code calls it « état-clients » or « état détaillé des clients », in article 183 ter.

I sell at retail to private customers. Do I file a client statement?

The text covers wholesale sales. If you charge the same prices to a private customer and to a reseller, the law counts those sales as wholesale. For a borderline case, ask your tax office for a written answer.

What happens if I forget to file it?

Article 194-6 of the CIDTA sets a penalty of 2% of the annual turnover of the financial year. If you are only late, the fine ranges from 30,000 DA to 80,000 DA depending on the delay.

I made a mistake in a NIF. What do I risk?

Each error, omission or inaccuracy can bring a fine of 1,000 to 10,000 DA. You can fix it with a corrected statement within the deadline for a corrected return, with supporting documents.

Must I file it online?

Yes if you report to the DGE. Under the real regime, the 2026 Finance Law also requires electronic filing when your tax office is computerised. Elsewhere, the law accepts an electronic file.

How is it different from G No. 50?

G No. 50 declares your taxes each month, including VAT collected. The client statement details once a year, customer by customer, your wholesale sales and the VAT invoiced. The two must match.

Can Neuron prepare my client statement?

No. Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself.

Official sources (6)

  1. [1]Official Journal no. 86 of 31 December 2023: 2024 Finance Law, articles 12 (art. 183 ter CIDTA), 13 (art. 194-6) and 14
  2. [2]Official Journal no. 100 of 30 December 2021: 2022 Finance Law, article 54 (art. 194-6, 2% penalty)
  3. [3]Official Journal no. 84 of 26 December 2024: 2025 Finance Law, article 16 (art. 194, points 1 to 6 unchanged)
  4. [4]Official Journal no. 88 of 31 December 2025: 2026 Finance Law, article 111 (electronic returns)
  5. [5]DGI, annual IBS return (article 151 of the CIDTA, 30 April deadline)
  6. [6]DGI, extension of the annual returns for the 2025 financial year

Written and checked by the Neuron Cowork team, Dely Brahim. Checked on . Our editorial policy

This is general information, checked on the date shown. Rules change: if in doubt, the official text cited prevails.

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