Algeria sets filing deadlines for TVA credit refund claims in new CTCA Article 50 quinquies
- Jurisdiction
- Algeria
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- FYI
- Announced
- 26 December 2024
- Effective
- 1 January 2025
- Instrument
- DZ-LOI-24-08
- Authority
- Journal officiel de la République algérienne (JORADP)
- Verified
- Fetched from official source · high confidence
TVA-registered businesses in Algeria that carry a TVA credit and seek a refund, including partial taxpayers and businesses ceasing activity.
No action — monitoring only.
Loi de finances pour 2025 (Loi n° 24-08 du 24 novembre 2024, JORADP n° 84 du 26 décembre 2024), Art. 66, created Article 50 quinquies of the Code des taxes sur le chiffre d'affaires: TVA credit refund claims must be filed with the Director of Large Enterprises, the wilaya tax director or the head of the competent tax centre no later than the 20th of the month following the quarter in which the credit arose. Partial taxpayers (redevables partiels) must file by 30 April of the year after the credit arose, and on cessation of activity the claim is filed with the cessation balance sheet. The decision on the claim must be reasoned and notified, and the taxpayer may contest it under Articles 72 and 73 of the Code des procédures fiscales.
What changed in detail
The Loi n° 24-08 du 24 novembre 2024 portant loi de finances pour 2025 was published in JORADP n° 84 of 26 December 2024. Its Article 66 inserts a new Article 50 quinquies into the Code des taxes sur le chiffre d’affaires (CTCA), setting where and when TVA credit refund claims are filed:
- Where: with the Director of Large Enterprises, the wilaya tax director or the head of the competent tax centre, depending on which office manages the taxpayer.
- General deadline: no later than the 20th of the month following the quarter in which the credit arose.
- Partial taxpayers (redevables partiels): no later than 30 April of the year after the year in which the credit arose.
- Cessation of activity: the claim is filed together with the cessation balance sheet.
The decision on the claim must be reasoned and notified to the taxpayer by registered letter or by hand delivery against acknowledgement of receipt. A taxpayer dissatisfied with it may lodge a complaint under Articles 72 and 73 of the Code des procédures fiscales.
As part of the finance law for 2025, the article applies from 1 January 2025.
What it means
The deadlines are 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 Article 50 quinquies.
The quarterly window is short: a credit that arises in a quarter must be claimed within 20 days of the quarter’s end, so the refund file has to be prepared as soon as the quarter closes. Partial taxpayers, who split input TVA between taxable and non-taxable activity, claim once a year instead. The written, reasoned decision gives the taxpayer a formal basis to contest a refusal.
Proof
Les demandes de remboursement des crédits de taxe sur la valeur ajoutée doivent être formulées, selon le cas, auprès du directeur des grandes entreprises, du directeur des impôts de wilaya ou du chef du centre des impôts compétent, au plus tard, le vingt (20) du mois qui suit le trimestre au titre duquel le crédit de taxe est constitué.Claims for refund of value added tax credits must be filed, as the case may be, with the Director of Large Enterprises, the wilaya tax director or the head of the competent tax centre, no later than the twentieth (20th) of the month following the quarter in respect of which the tax credit arose.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · JORADP n° 84 du 26 décembre 2024 (édition française), Loi n° 24-08 du 24 novembre 2024 portant loi de finances pour 2025, art. 66 (p. 21) · www.joradp.dz