In short: from 1 January 2027, every VAT-registered business in Algeria that records its sales in software or a cash register system must be able to show, during a tax audit, the software publisher's written commitment or a certificate from an accredited body. The draft finance law proposes a fine of DZD 500,000 per software or per till that cannot provide it, applicable again if the business does not comply within 60 days.
What the text says
Article 60 of the draft finance law creates an article 115 bis in the Turnover Tax Code (CTCA). It penalises failure to meet article 51 bis of the same code, which comes into force on 1 January 2027.
- The obligation (article 51 bis). VAT-registered businesses that record their operations with software or a cash register system must present, at any tax audit, the publisher's commitment or a certificate from an accredited body confirming that the tool meets the conditions of unalterability, security, retention and archiving of data.
- The proposed penalty (article 115 bis). DZD 500,000 per software or cash register system concerned.
- The deadline. After the fine, 60 days to comply, counted from receipt of the reassessment notice (article 19 of the Tax Procedures Code).
- Repeat penalty. After that period, the business is liable to the same fine again.
Article 115 bis is a proposed measure: it applies if adopted in the finance law. The 1 January 2027 date is already set for article 51 bis.
Who is concerned?
Any VAT-registered business that records sales or operations in a computer tool: shops with a till, minimarkets, pharmacies, restaurants, wholesalers, distributors, service companies that invoice with software. The fine is counted per software or per till: a shop running three non-compliant tills faces three fines.
The four requirements, in plain words
- Unalterability: a recorded sale or invoice cannot be erased or rewritten without a trace; corrections go through a new document, such as a credit note.
- Security: protected access, rights per user, a record of who did what.
- Retention: data stays available for the legal period, even if the computer fails.
- Archiving: data can be extracted and shown to the tax administration in a readable form.
The precise technical rules (archive format, certification procedure, list of accredited bodies) belong to the implementing texts. These definitions describe the spirit of the four conditions; they do not replace the official text.
The real risk: software nobody will sign for
Software whose publisher cannot be reached, is not established in Algeria, or an unlicensed copy, will not provide a commitment. The question to ask now is simple: who will sign the commitment for my POS software, and on what guarantees?
Eight questions to ask your software publisher before 2027
- Are you an identifiable company in Algeria, able to sign a commitment?
- Can a validated invoice or sale be deleted? By whom, and is it logged?
- Do invoice numbers follow each other without gaps?
- Is there a change log: who, when, before, after?
- Does each employee have their own access rights?
- Is data backed up automatically, and where?
- Can I export my data to show it to an auditor?
- When will you hand me your written commitment, and what will it cover?
Almawarid, the Algerian alternative for this deadline
Almawarid is management and point-of-sale software published in Algeria by Lamacta Technologies, in French and Arabic, used online or installed on the shop computer, with or without internet. What the product does today, requirement by requirement:
- Issued documents protected: an issued invoice or credit note cannot be deleted; corrections go through a credit note. The date of an issued document only changes through a dedicated, owner-only, logged action.
- Continuous fiscal numbering: invoices follow one sequence per company, without gaps.
- Change log: every change to an invoice is recorded with its author and date.
- Rights per employee: each user has an access level (view, edit, delete), module by module.
- Retention: online, data hosted in Algeria; on the installed computer, daily encrypted backup, a copy before every update and a cloud copy on paid plans.
- Archiving: invoices in PDF, journals and reports exportable to Excel.
For the publisher's commitment required by article 51 bis, Almawarid supports its customers towards the 1 January 2027 deadline: ask during a demo for the precise coverage of the four requirements and the timeline of the commitment. You will know what is covered and what remains before you decide. See also the Almawarid POS software and compliant invoicing.
Frequently asked questions
How much is the fine under article 115 bis?
DZD 500,000 per software or cash register system concerned, according to the measure proposed in article 60 of the draft finance law.
When does the obligation apply?
Article 51 bis of the Turnover Tax Code (CTCA) comes into force on 1 January 2027.
Who must present the publisher's commitment or the certificate?
VAT-registered businesses that use software or a cash register system to record their operations, during any tax audit.
What happens after the fine?
The business has 60 days to comply, counted from receipt of the tax reassessment notice. After that period, the same fine can apply again.
Which Algerian POS software can help prepare for article 51 bis?
Almawarid is management and point-of-sale software published in Algeria by Lamacta Technologies, in French and Arabic, online or installed on the shop computer. Issued documents cannot be deleted, changes are logged and data is backed up. Ask during a demo for the coverage of the four requirements and the timeline of the publisher's commitment.
Prepare for 2027 on your own case
An advisor shows you Almawarid on your business, online and on your screen, and reviews the four requirements with you. The customisation workshops that follow are free.
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This article is for information only and is not tax advice. The text quoted is a proposed measure: check the version adopted in the Official Journal.