The short answer
The obligation depends on your legal form and your tax regime. A company is always under the real regime and keeps full accounts, even when it has almost no activity. A sole trader under the real regime also keeps accounts. Under the IFU, the burden is much lighter, but it is not zero.
| Situation | Accounts | Annual return |
|---|---|---|
| SARL, EURL, SPA | Full accounts under the SCF, compulsory books, annual financial statements | G n°4 and tax schedules, before 30 April |
| Individual under the real regime | Accounts under the SCF, unless the simplified regime for small entities applies | G n°11 (business profits), before 30 April |
| Individual under the IFU | No full accounts; keep purchase invoices and a record of sales | G n°12 (forecast) and G n°12 bis (final) |
The SCF, the common framework
The financial accounting system (SCF) has been Algeria's accounting framework since 2010. It replaced the former national chart of accounts. It sets accounting principles, valuation and recording rules, the chart of accounts and the presentation of financial statements. Your accountant applies it; what you need to know is what it produces and what it requires from you.
The annual financial statements
- The balance sheet: what the business owns (assets) and owes (liabilities) at the closing date.
- The income statement: the year's income and expenses, and therefore the profit or loss.
- The cash flow statement: where the money came from and where it went.
- The statement of changes in equity: how equity moved (result, contributions, distributions).
- The notes: the methods used and the information needed to understand the figures.
These are the statements you attach to the G n°4, in the tax schedules, and that the partners approve at their meeting.
The compulsory books
| Book | What it contains | Basis |
|---|---|---|
| General journal | The business's transactions, day by day, or summarised at least monthly if the documents allow daily checking | Article 9 of the commercial code |
| Inventory book | The yearly inventory of assets and liabilities; the balance sheet and income statement are copied into it | Article 10 of the commercial code |
| General ledger | Journal entries sorted account by account | SCF bookkeeping organisation |
| Payroll book | Salaries paid, tax and contribution deductions | Employer's tax and social obligations |
The general journal and the inventory book must be numbered and initialled. If you keep accounts on software, apply the same discipline: every entry is dated and backed by a document (invoice, statement, payslip).
IFU or real regime: two levels of requirement
Under the real regime, accounts are the starting point for everything. Each month's G n°50 is prepared from your sales, purchase and payroll entries. The G n°4 or G n°11 repeats the year's financial statements. Without accounts, these returns cannot be filled in properly.
Under the IFU, tax is calculated on the turnover you declare on the G n°12 and G n°12 bis. That figure must be provable in an audit. Keep your purchase invoices, a record of your sales and your bank statements, and ask your tax inspection which form of register it expects.
Do you need an accountant? A statutory auditor?
The law requires proper accounts, not a particular firm. Accounts can be kept in-house, by an employed accountant, or handed to a registered professional. Law no. 10-01 of 29 June 2010 organises these professions.
| Professional | Role |
|---|---|
| Certified accountant (comptable agréé) | Keeps the accounts, prepares returns and financial statements |
| Chartered accountant (expert-comptable) | Organises, keeps and reviews accounts; advises the business on them |
| Statutory auditor (commissaire aux comptes) | Checks and certifies that the annual accounts are regular and fair; independent of the company audited |
For an SPA, the commercial code provides for a statutory auditor appointed by the shareholders' general meeting. For an SARL or an EURL, the answer depends on texts and criteria to be checked against the company's situation: ask a registered professional before your first meeting to approve the accounts.
An SARL's accounting year
- 1
At set-up: open the books
General journal and inventory book, SCF chart of accounts, and a bank account in the company's name to keep its money separate from the manager's.
- 2
Every month: record and declare
Sales, purchases, payroll and bank. The G n°50 is prepared from these entries and filed by the 20th of the following month.
- 3
At year end: take inventory
Inventory of assets and liabilities, depreciation and provisions, then closing of the balance sheet and income statement.
- 4
Before 30 April: the G n°4
Tax schedules and the table moving from accounting to taxable result, filed online on Jibaya'tic since 2026.
- 5
Approving the accounts
The partners approve the accounts at a general meeting; minutes record the decision.
- 6
Filing the annual accounts
The company files its annual accounts with the national trade register centre (CNRC).
- 7
Before 30 September: the ERA
The annual summary statement repeats information from the G n°4 and its schedules. It is filed online.
What missing accounts cost you
- In a tax audit, unreliable accounts can be set aside: the administration can then rebuild your tax base itself, with the penalties set by tax law.
- Without financial statements, you cannot fill in the G n°4 or file accounts with the CNRC.
- Without up-to-date books, a share transfer, a capital increase or a loan request gets harder: the other side will ask for the accounts.
- Without separating the company's money from yours, the manager is open to criticism over how company funds were used.
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.
1I do it myself
The free guide
Everything you need is on this page: documents, deadlines, a filled-in example.
Free
Follow the guide2An 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