Algeria’s E‑Invoicing Mandate Slips Beyond 2026 as Regulatory Framework Lags
Algeria’s planned shift to a mandatory electronic invoicing regime has slipped beyond its originally signalled January 2026 target, with implementation now unlikely before 2027 due to the absence of binding legislation and lingering regulatory uncertainty.
Originally, the Direction Générale des Impôts (DGI) had proposed a comprehensive e‑invoicing mandate covering both B2G and B2B transactions as part of a broader VAT digitalisation strategy. However, no formal legal framework has been enacted, leaving the mandate without statutory force and prompting market observers to revise expectations for enforceable rollout timelines.
Algeria continues to pursue a centralised, real‑time Continuous Transaction Control (CTC) architecture, requiring structured invoice formats, secure API connectivity and direct transmission of invoice data to the tax authority for near‑instant validation — an approach similar to systems in Italy, Türkiye and parts of Latin America.
Despite the delay, a phased adoption model remains the likely path forward. Voluntary e‑invoicing for public contract suppliers has been in place since 2023, providing the DGI with valuable insights into platform scalability and API stability ahead of broader compulsory stages. With parliamentary approval and technical readiness still unresolved, most stakeholders now envisage phased mandates stretching into 2027 and beyond.
This delay underscores broader challenges in digital tax transformation, where legislative development and technical infrastructure must align before sweeping invoice‑level reporting regimes can be enacted.