In short: on 1 January 2027, article 51 bis of the CTCA requires invoicing or POS software to ensure the inalterability, security, retention and archiving of data, and the business to present the publisher's commitment or a certificate during an audit. Almawarid answers with a 48-hour lock, a chained seal, a change log, a tax inspection export and the publisher's certificate on request.
What the text says
Article 51 bis of the Turnover Tax Code covers VAT-registered businesses that record their operations in software or a cash register system. During a tax audit, they present the publisher's commitment or a certificate from an authorised body. The draft finance law also proposes a fine per software or cash register concerned: see our article Article 115 bis: what to prepare before 2027.
Eight criteria for choosing
- Locking: an issued invoice can no longer be changed after a short delay.
- Proof of integrity: a fingerprint per document, chained to the previous one, reveals any change made outside the software.
- No deletion: corrections go through a credit note.
- Change log: who, when, before, after.
- Per-employee rights: view, edit, delete, module by module.
- Retention: automatic backups, online and on the computer.
- Readable archiving: an export the inspector opens without the software.
- A publisher identifiable in Algeria who signs its commitment.
Almawarid's answer, criterion by criterion
| Criterion | In Almawarid |
|---|---|
| Locking | Invoices and credit notes locked 48 h after they are first marked « Sent » or « Paid » |
| Proof of integrity | SHA-256 seal on each document, chained to the previous one in its series |
| No deletion | An issued document is corrected with a credit note |
| Log | Each change recorded with its author and date |
| Rights | Access level per employee and per module |
| Retention | Data hosted in Algeria; encrypted backup on the Desktop computer |
| Archiving | ZIP export: documents in Excel and CSV, lines, payments, log, French-Arabic README, fingerprint manifest |
| Publisher | EURL Lamacta Technologies, Oran; certificate requested from Settings › Tax & compliance |
Questions to ask your publisher
- What happens if someone edits an invoice directly in the database?
- Does the tax inspection export open without your software?
- Who signs the publisher's commitment, and where is your company established?
- Is the offline installed computer covered in the same way?
Learn more
Frequently asked questions
What does article 51 bis of the CTCA require?
From 1 January 2027, VAT-registered businesses using software or a cash register system present, during a tax audit, the publisher's commitment or a certificate from an authorised body attesting the inalterability, security, retention and archiving of the data.
How do you recognise software ready for article 51 bis?
An issued document can no longer be changed or deleted, every change is logged, each employee has their own rights, data is backed up and exportable in a readable form, and the publisher is identifiable in Algeria to sign its commitment.
Is Almawarid ready for article 51 bis?
Yes. Invoices and credit notes are locked 48 hours after sending or payment, then sealed with a chained SHA-256 fingerprint; the Settings › Tax & compliance section produces the tax inspection export and lets you request the publisher's certificate.
Can the tax inspection export be read without Almawarid?
Yes: it is a ZIP archive with documents in Excel and CSV, lines, payments, the change log, a README in French and Arabic and a manifest of SHA-256 fingerprints.
Prepare 2027 on your own case
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This article is for information only and is not tax advice. Refer to the text published in the Official Journal.