Algeria imposed its Value Added Tax on foreign providers to consumers of digital or electronic services from 1 January 2020. This is subject to the reduced VAT rate of 9% until 2022. The current VAT rate in Algeria is 19% for standard supplies.
There is no VAT registration threshold. There are no special liabilities for electronic marketplaces or similar intermediaries
What services are liable to Algerian VAT?
Income from the following e-services are liable to Algerian VAT
- Search engine
- Domain name and support
- Sales operations carried by electronic means, including internet platforms.
The last service would capture most of the regular listings of taxable digital services.
VAT registrations and compliance
B2B transactions may instead rely on zero-rating reverse charge. VAT returns are completed monthly, and must be submitted with any VAT due by the 20th of the following month.
VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.
Africa & Middle East VAT on digital services
|Comments (click for details)||Rate||Date||Threshold||Comments|
|Cameroon||19.5%||Jan 2020||XAF 50 million|
|Egypt||14%||Sep 2016||EGP 500,000|
|Ghana||12.5%||Apr 2022||GHS 200,000|
|Kenya||16%||Sep 2013||-||Registration threshold removed 2023|
|Oman||5%||Apr 2021||OMR 35,000|
|Saudi Arabia||15%||Jan 2018||Nil|
|Senegal||18%||Jan 2023||Nil||Fiscal representative required|
|Sierra Leone||15%||SLE 100,000|
|South Africa||15%||Jun 2014||ZAR 1 million|
|Tanzania||18%||Jul 2022||Nil||Residents since Jul 2015|
|Tunisia||19%||Jan 2020||Nil||Withholding VAT; 3% Royalty Tax|
|Uganda||18%||Jan 2020||UGX 150m|
|United Arab Emirates||5%||Jan 2018||AED 375,000|