In accordance with the new finance law1, a 19% Valued Added Tax is to be added on professional fees with effect from 1 January 2022.
Therefore, all the IP matters in Algeria filed on or after 1 January 2022 and all pending matters that will be completed on or after the said date will be subject to VAT in accordance with the law and its implementing regulation.
Official fees are not subject to VAT.
Footnote
1. Press release: https://taxnews.ey.com/news/2022-0151-algerias-2022-finance-act-introduces-new-tax-measures
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.