Form G n°8: the declaration of existence to the tax office

The declaration of existence tells the tax administration that a new business activity has started. It creates your file at the competent tax office and sets the regime under which you will be taxed. Without it, none of your periodic returns can be filed properly.

On the form, you first tick the tax that applies to you: IBS (corporate income tax), IRG (personal income tax, with its category) or IFU (the single flat-rate tax for small businesses). You then give the taxpayer's identity, the main activity, any secondary activities and their addresses, the address of the registered office or place of business, the commercial register number and the start date.

What filing gives you

• A tax article number, which identifies your file at the tax office.
• The certificate of existence (form C n°20), which carries that number. It is often requested for the next steps, such as the statistical number (NIS).
• The starting point of your obligations: monthly G n°50 under the real regime, or G n°12 and G n°12 bis under the IFU.

Every taxpayer who starts a taxable activity must file a G n°8, whether they fall under the IBS, the IRG or the IFU. Article 183 of the Direct Taxes Code (CIDTA), as amended by the 2025 Finance Act, names all three taxes.

• Companies (SARL, EURL, SPA, SNC...), once they are registered with the commercial register.
• Sole traders (individuals registered as traders).
• Craftspeople, farmers and licensed activities, on the basis of their card or licence.
• Auto-entrepreneurs, with their auto-entrepreneur card: for them, this declaration is how they get the NIF.
• Foreign companies operating in Algeria, which attach a copy of their contracts and the mandate of their legal representative.

Who signs? The taxpayer, or the company's manager (gérant), with the company stamp. The form also asks for the declarant's status: owner, tenant, lease-manager (gérant libre) or manager. You cross out the ones that do not apply.

1. 1

   Download the right version

   Get form Série G n°8 from the DGI forms page. On the verification date, the version in use is Série G n°08/2024, two pages long: the declaration, then the list of documents.

2. 2

   Tick your tax

   IBS for a company, IRG for an individual under the real regime (give the category), IFU for an eligible small business. If you are torn between the IFU and the real regime, decide now: the option is made with this filing.

3. 3

   Identify the taxpayer

   Surname and first name or company name, NIN, legal form. For a company, the name must match the commercial register exactly.

4. 4

   Describe the activities

   The main activity as registered, then each secondary activity with its address if it is carried out elsewhere.

5. 5

   Fill in addresses and references

   Registered office or place of business, home address, phone, e-mail, commercial register or card number, declarant's status and start date.

6. 6

   Date, sign and stamp

   Write the place and date, then sign under the statement certifying that the information is accurate. A company adds its stamp. Leave the administration box untouched.

7. 7

   File within 30 days

   Gather the documents listed on page 2, make a copy of each and hand in the file at the competent office. Keep proof of filing, then collect your certificate of existence.

Form G n°8 is filed with the tax office responsible for the activity: the one covering your registered office or place of business. Which office manages your file depends on your regime.

You file at the counter, with the supporting documents. The office records the declaration, assigns the tax article number and issues the certificate of existence. Keep a copy of everything you hand in.

If you would rather not fill in the form yourself, Neuron fills it in from your documents, with your other setup forms: 5,000 DA for a company (4 forms), 2,000 DA for a sole trader (2 forms). You sign it and file it yourself at the tax office.

The deadline is 30 days from the start of activity, as set by Article 183 of the CIDTA and printed at the top of the form. Everything therefore depends on the date taken as the start.

Example: a commercial register entry dated 2 March 2026 means filing by 1 April 2026 at the latest. The count starts from the register date, not from the day the premises open or the first invoice.

• Counting the 30 days from the opening of the premises instead of the commercial register date.
• Ticking IFU for an SARL or EURL, which fall under the IBS.
• Writing an activity name that differs from the commercial register.
• Leaving out secondary activities or their addresses.
• Filling in the box reserved for the administration (NIF, article number, DIW).
• Forgetting the stamp, the signature or the declarant's status.
• Filing without proof of occupation of the premises (lease, title deed or domiciliation contract).
• Using an outdated version of the form found on a third-party website.