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13.1. Books and Records

Businesses in Algeria are required to keep sufficient records of their income and expenditure, including profit and loss account, balance sheet, and other supporting documentation.

The books and records must be kept in Algeria for a period of at least 10 years, be written in the French language, and be denominated in Algerian Dinar.

Further, effective 1 January 2022, any non-resident company performing activities within the Algerian territory, without a permanent establishment in Algeria, is obliged to submit to the tax authorities the details of any contract (regardless of the duration of the presence of the non-resident in Algerian territory) concluded with the residents, within a period 10 days following its execution. Failure to submit the contract attracts a fine of DZD 500,000.