Auto-entrepreneur: your obligations after registration, from the card to deregistration

to file the declaration of existence, counted from the card

30 days

auto-entrepreneur IFU rate

0.5%

minimum IFU, paid by 30 June

10,000 DA

card validity

5 years

to notify a deregistration

15 days

The first month: NIF, CASNOS and the ledger

1. 1

   Declaration of existence and NIF

   Within 30 days of receiving the card, file your declaration of existence (G n°8) with your tax office to get your tax identification number. The deadline runs from the date of the card.

2. 2

   Registering with CASNOS

   The law requires you to register with the fund for the self-employed. When you register, ask the branch how to take the 24,000 DA yearly flat fee, if you choose it.

3. 3

   Ledger of income and expenses

   Your bookkeeping fits in a ledger numbered and initialled by the tax office, where you record each receipt and each expense of the business. It supports the turnover you declare: have it initialled before your first invoice.

4. 4

   Business bank account

   The status gives you the right to a business bank account. Run all your business receipts through it: your ledger and your returns then match with no extra work.

Every year: declare, pay, prove

The cycle is yearly. You declare your turnover to the tax office and pay the IFU at 0.5%. The tax code sets a minimum of 10,000 DA a year, to be paid in full by 30 June of the year concerned. You then get from the tax office an administrative certificate, on the DGI (tax administration) model, showing your turnover for the year, and you file it with the ANAE.

At the counter or online

You file your returns with your tax office. If that office is set up for e-filing, you can also file and pay on Jibaya'tic: the 2026 Finance Law makes online filing compulsory under the real regime and leaves it optional for other taxpayers, including those under the IFU.

A year with no turnover

You invoiced nothing? The 10,000 DA minimum is still due: article 365 bis sets it 'whatever the taxable turnover'. Keep filing, too. The law deregisters an auto-entrepreneur who declares no turnover, or zero turnover, during the three years after registration.

CASNOS: flat fee or standard contribution

Executive Decree No. 26-257 of 15 July 2026 lets the auto-entrepreneur, as an exceptional measure, pay 24,000 DA a year by choice instead of the standard contribution. The standard contribution is 15% of the base, and the base cannot fall below the national minimum wage (SNMG): with an SNMG of 24,000 DA a month, the standard contribution comes to at least 43,200 DA a year in 2026.

The same article contains the average-contribution rule from the third year. If you chose the flat fee, ask your branch how it will handle your file at that point.

The card: valid for five years

The ANAE issues the card for five years, for issuing and delivery fees that it sets itself. The card carries a unique national registration number: give that number to your clients, your bank and public offices. From your account on the platform, you can download an extract of the national register at any time, showing your field and your activities.

Adding an activity

You are registered for one activity in one field of the list. Executive Decree No. 23-197 lets you add other activities from the same field. A web developer (code 020101) can add 'UX/UI designer' (020202): both belong to digital services, field 02. 'Adapter and translator' (070101) belongs to field 07 and falls outside this rule: ask the ANAE before invoicing an activity from another field.

Invoicing a company

Law No. 04-02 on commercial practices requires an invoice for any supply of services between economic agents: you must issue it as soon as the service is done, and your client must ask for it. You have no trade register number, so show your card's registration number and your NIF next to your name, business address and activity. The IFU covers VAT (article 282 bis of the CIDTA): your invoice carries no VAT, and your client recovers none on your service.

Your address: home or a shared workspace

The law lets you base the activity at your place of residence or in a shared workspace (art. 7). If your home serves as the business address, it cannot be seized for the debts of that business (art. 8). Neuron Cowork is a coworking space in Dely Brahim: domiciliation there costs 6,000 DA a month, with a notarised contract of 1 or 2 years, ready within 3 days at most on presentation of your ID and birth certificate.

Importing, exporting

Importing: the micro-importing activity

To buy goods abroad and resell them as they are, Executive Decree No. 25-170 of 28 June 2025 created a dedicated activity, micro-importing, reserved for auto-entrepreneurs. It has its own conditions:

• be an Algerian national, live in Algeria and hold no other paid activity, whether salaried, commercial or professional;
• be registered with CASNOS and hold a foreign currency account at the Banque extérieure d'Algérie;
• hold a card showing the 'micro-importing' activity (code 080101) and a general authorisation from the ministry in charge of foreign trade, issued within 5 working days and valid for one year, renewable;
• import no more than 1,800,000 DA of goods per trip, two trips a month at most, using your own foreign currency, and declare each batch in advance on the dedicated digital platform.

Since 28 June 2025, these imports pay 5% customs duty, no VAT, and a final 0.5% IFU paid at customs, calculated on the customs value plus duties and a flat 30% margin (2026 Finance Law, art. 143). Because micro-importing rules out any other paid activity, a registered developer or graphic designer cannot add buying goods abroad for resale.

Exporting your services

You can work for clients abroad within your activity. Payment must reach a bank account in Algeria, and Bank of Algeria Regulation No. 21-01 sets out how digital services sold online are paid in foreign currency. Our guide on invoicing clients abroad walks through the steps.

If you go over 5,000,000 DA

The status covers yearly turnover of no more than 5,000,000 DA (2023 Finance Law, art. 51). Law 22-23 ties its consequences to going over for three years in a row: the ANAE removes you from the register, and you must register in the trade register to carry on. The texts do not say how the year you go over is taxed: ask your tax inspection as soon as you approach the ceiling.

Stopping: deregistration

To stop, you ask the ANAE to remove you from the register, at its office or on the platform. The ANAE can also remove you on its own initiative. The law lists these cases:

• your request;
• no turnover declared, or zero turnover, during the three years after registration;
• turnover above the ceiling three years in a row;
• a legal or court ban on carrying out the activity;
• the death of the auto-entrepreneur.

The ANAE notifies the deregistration within 15 days to you, the tax office, CASNOS and your bank or post office, and the card is cancelled. Disputing a refused registration or a deregistration? You have 30 days to appeal to the departments of the minister in charge of start-ups, who reply within 30 days.

Moving to an EURL or an SARL

A company makes sense if you want to work with partners, stay above the ceiling or carry out an activity that is not on the list. The texts do not provide for turning the card into a company: you set up an EURL (one partner) or an SARL (limited liability company), registered in the trade register with articles signed before a notary, its own NIF and its own social security registration. If you then stop the individual activity, ask to be removed from the national register.

Neuron handles the setup of an EURL or an SARL for 60,000 DA in fees, or 50,000 DA if the company is domiciled at Neuron, excluding official costs.