Form G n°12 bis: the IFU final return

The IFU works in two stages. In June, form G n°12 gives a forecast and you pay tax on that basis. In January, form G n°12 bis closes the year: you declare the turnover actually achieved from 1 January to 31 December, and the administration compares the two.

Example: forecast of 2,400,000 DA in sales of goods, actual turnover of 2,800,000 DA. The 400,000 DA difference is taxed at the activity rate of 5%, giving 20,000 DA to pay with form G n°12 bis.

For a new taxpayer, form G n°12 bis plays a different role: it is the first and only return for the starting year. The tax is then calculated directly on actual turnover.

All taxpayers under the IFU regime, in two situations:

• you were already under the IFU: you filed a G n°12 in June and you settle the year in January, whether or not there is extra tax to pay;
• you started during the year: you only file G n°12 bis, by 20 January of the following year, and pay the IFU then.

Auto-entrepreneurs: you fall under the IFU at the 0.5% rate. Ask your CPI which exact form to use for your final return.

1. 1

   Add up actual turnover

   Total all your sales or receipts from 1 January to 31 December, from your invoices and statements. Do not mix two years.

2. 2

   Take out your G n°12

   Note the forecast declared in June and the IFU calculated on it. In a first year, skip this step.

3. 3

   Work out the difference and the extra tax

   If actual turnover exceeds the forecast, multiply the difference by the activity rate (5%, 12% or 0.5%). In a first year, apply the rate to all actual turnover.

4. 4

   Check the minimum

   The year's IFU cannot be lower than 30,000 DA, or 10,000 DA for auto-entrepreneurs.

5. 5

   Fill in the form

   Identification, year declared, actual turnover, reminder of the forecast, additional amount.

6. 6

   File and pay by 20 January

   At the CPI or tax inspection. Keep proof of filing and the receipt.

7. 7

   Prepare the next G n°12

   Your actual turnover is the basis for the forecast you will file by 30 June.

At the same office as your G n°12: the local tax centre (CPI) or the tax inspection for your place of business. The additional amount is paid at the same counter, when filing.

Online: the DGI offers payment on its Jibaya'tic portal to taxpayers whose file is linked to it. Otherwise, plan a visit to the counter and avoid the last days before 20 January.

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. For bookkeeping and ongoing returns, see an accountant.

By 20 January of the year after the year declared. The G n°12 bis for 2026 must therefore be filed by 20 January 2027, with any payment due.

20 January is also the deadline for the fourth-quarter G n°50 ter for IFU taxpayers with employees. Prepare both at the same time.

• Not filing because there is no additional tax to pay.
• Recalculating the IFU on all actual turnover and paying it in full, forgetting what was already paid on the forecast.
• Applying a different rate to the difference than the activity rate.
• New taxpayer: waiting until June to declare, when G n°12 bis is due by 20 January.
• Including sales from December of the previous year or January of the next year.
• Keeping quiet about exceeding the 8,000,000 DA ceiling.
• Forgetting the fourth-quarter G n°50 ter, due the same day if you have employees.