Expense rules in Algeria.
All DGI rules: 19% VAT, mission allowances and VAT recovery rules in Algeria.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 9% | Not deductible | Representation expenses |
| Travel meals | 9% | 100% reclaimable | Per diem cap |
| Accommodation | 9% | 100% reclaimable | Invoice required |
| Fuel | 19% | 100% reclaimable | Subsidized |
| Train / SNTF / flight | 19% | 100% reclaimable | Public transport |
| Taxi | 19% | 100% reclaimable | Receipt required |
| Client gifts | 19% | Not deductible | DGI limit |
| Parking | 19% | 100% reclaimable | Invoice |
Per diem
MNC standard.
Subsidies
Heavily subsidized fuel DZ.
Retention
DGI records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | DZD 30/km | By company | Standard practice |
MNC practice
Private sector standard.
Records
Date, destination, km.
Subvention
Heavily subsidized fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Algiers | DZD 5,000 | DZD 18,000 | DZD 23,000 |
| Oran / Constantine | DZD 4,000 | DZD 15,000 | DZD 19,000 |
| Senior executive | DZD 12,000 | DZD 40,000 | DZD 52,000 |
| Foreign — Tunis | DZD 10,000 | DZD 35,000 | DZD 45,000 |
| Foreign — Paris | DZD 25,000 | DZD 80,000 | DZD 105,000 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
No statutory rate
No DGI cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Algeria → EU | No reciprocity | — | No agreement |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | No reciprocity | — | No agreement |
| USA | No recovery | — | Sales tax not recoverable |
| DZ VAT for foreign | None | — | No mechanism |
No B2B refund
No B2B recovery procedure.
Hydrocarbons
Sonatrach special regime.
Outbound
Complex tax system.
Industrialize your Algeria expenses with Illizeo.
VAT 19%/9%, MNC per diem, multi-currency DZD↔EUR↔USD↔CHF: all the DGI rules above are natively integrated into Illizeo.
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