Form G n°12: the IFU forecast return

The IFU is a single tax: for the activity it applies to, it covers in particular personal income tax (IRG) and value added tax (VAT). It is calculated on turnover at a fixed rate, not on profit.

Form G n°12 is the first step of the year. You estimate the current year's turnover, apply the rate and pay. The tax is self-declared: you state the amount, and the administration can check it later. The following January, form G n°12 bis compares this forecast with the turnover actually achieved.

Example: 2,400,000 DA of expected sales of goods × 5% = 120,000 DA of IFU. For a service business expecting 200,000 DA in receipts, 12% gives 24,000 DA, so the 30,000 DA minimum applies instead.

Form G n°12 applies to taxpayers under the IFU regime. According to the DGI, this regime covers:

• individuals carrying on an industrial, commercial or non-commercial activity whose annual turnover does not exceed 8,000,000 DA;
• professional civil partnerships and certain cooperatives, under the same ceiling;
• individuals with auto-entrepreneur status whose annual turnover does not exceed 5,000,000 DA.

Commercial companies (SARL, EURL, SPA) are not concerned: they fall under the real regime and declare their taxes every month on form G n°50.

Some activities are excluded from the IFU whatever their turnover, and the 2025 Finance Act added new activities to that list. Check yours before choosing this regime.

If your turnover exceeds the ceiling, you leave the IFU for the real regime or the simplified regime. The switch date is set by the Direct Taxes Code (CIDTA): have your tax inspection confirm it as soon as you get close to the threshold.

1. 1

   Check that G n°12 applies to you

   You are under the IFU and were already trading the previous year. If you started this year, file nothing in June: you will file G n°12 bis in January.

2. 2

   Estimate this year's turnover

   Start from last year's actual turnover (your G n°12 bis) and adjust it for what you know about this year. A forecast that is too low will be caught up in January.

3. 3

   Apply the right rate

   5% for production and sale of goods, 12% for other activities, 0.5% for auto-entrepreneurs. Compare the result with the minimum: 30,000 DA, or 10,000 DA for auto-entrepreneurs.

4. 4

   Choose how to pay

   Full payment when filing, or 50% when filing, then 25% in September and 25% in December. Instalments are only allowed if you file on time.

5. 5

   Fill in the form

   Identification (name, NIF, article number, activity, address), forecast turnover, IFU amount and amount paid.

6. 6

   Date and sign

   Write the place and date, then sign. Make a copy of the completed form before filing it.

7. 7

   File and pay by 30 June

   At the CPI or tax inspection, with your payment. Keep the receipt, then put the September and December instalments in your calendar.

You file form G n°12 with the tax office for your place of business: the local tax centre (CPI) or the tax inspection. You pay at the same office, when you file.

Online: the DGI offers payment on its Jibaya'tic portal to taxpayers whose file is linked to it. Ask your CPI whether that applies to you, well before the deadline.

Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself. For bookkeeping and ongoing returns, see an accountant.

The filing deadline is 30 June each year. Form G n°12 covers the current year: the one you file in June 2027 is for the year 2027.

Next step: form G n°12 bis, by 20 January of the following year, to declare the turnover actually achieved.

• Filing a G n°12 in the year the business starts, when only G n°12 bis is due the following January.
• Applying 5% to a service activity, which falls under the 12% rate.
• Forgetting the minimum: even with low turnover, the IFU cannot go below 30,000 DA (10,000 DA for auto-entrepreneurs).
• Underestimating turnover: the difference will have to be paid in January with G n°12 bis.
• Filing after 30 June and expecting to keep the three-instalment option.
• Missing the September or December instalment.
• Staying under the IFU after turnover has exceeded the ceiling.