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12.4.2. Disclosure Requirements

Large enterprise should disclose details of transactions with related parties along with their annual tax return. Large enterprises are defined as:

  • Joint-stock companies and partnerships with total annual revenue of DZD 100 million or more
  • Companies operating in the hydrocarbon sector
  • Algerian resident subsidiaries which are members of a foreign group
  • Group member companies where another group member has total annual revenue of DZD 100 million or more

Effective 1 January 2018, the DZD 100 million annual revenue threshold has been removed, and all companies with cross-border intra-group transaction are required to file the disclosure report regardless of whether or not they fall within the ambit of the Large taxpayers Office.

All other taxpayers in Algeria should be prepared to disclose transfer pricing information when requested by the tax authorities. Such documentation must be provided within 30 days of request.