Algeria taxes property developers’ sales on collection of the price: TVA taxable event changed by Loi de finances 2025

What changed in detail

The Loi n° 24-08 du 24 novembre 2024 portant loi de finances pour 2025 was published in the Journal officiel (JORADP) n° 84 of 26 December 2024. Its Article 59, in the sub-section on turnover taxes, rewrites Article 14 of the Code des taxes sur le chiffre d’affaires (CTCA), which sets the taxable event (fait générateur) for TVA.

The general rule for sales in Article 14(a) is kept: TVA becomes chargeable on the legal or physical delivery of the goods. Article 59 adds a second paragraph to 14(a) for two kinds of sale:

• sales of buildings for residential, commercial or professional use made by property developers (promoteurs immobiliers) in the course of their business; and
• sales of premises for industrial use.

For these sales the taxable event is the partial or total collection of the price of the property, not delivery. Points (b) to (f) of Article 14 are unchanged.

The article sets no start date of its own. As part of the finance law for 2025, it applies from 1 January 2025.

What it means

The rule is still in force. The Loi de finances pour 2026 (Loi n° 25-17 du 14 décembre 2025, JORADP n° 88 of 31 December 2025) does not amend CTCA Article 14.

For developers selling off-plan, TVA now follows the cash. Each instalment or advance received triggers TVA on that amount when it is collected, rather than the whole price falling due at handover. Billing and TVA return processes need to track receipts per unit sold. Industrial premises are caught whoever sells them, not only developers.