The G50 Declaration Explained for Algerian Small Businesses

If you run a business in Algeria under the real tax regime, one document rules your month: the G50. Every gérant knows the ritual — the 20th of the month approaches, the accountant calls, and someone starts digging through a shoebox of invoices. This guide explains what the G50 actually is, what goes into it, what happens when you get it wrong, and how modern software removes most of the pain.

What exactly is the G50?

The G50 is the monthly (or quarterly, for some taxpayers) declaration filed with the DGI, the Direction Générale des Impôts. It is a single form that consolidates several taxes your business collects or owes: TVA at the standard rate of 19% (or the reduced 9% rate), IRG withheld at source on salaries, stamp duty (timbre fiscal) on cash invoices, and advance payments on corporate tax depending on your situation. If you are under the simplified IFU regime, you file differently — the G50 concerns businesses under the régime du réel.

Deadlines you cannot miss

The G50 must be filed and paid within the first twenty days of the month following the period concerned. In practice:

• July activity is declared and paid by 20 August.
• Filing can be done at your tax office or online via the DGI's Jibaya'tic teledeclaration portal.
• Payment and filing go together — a declaration without payment still exposes you to late-payment penalties.

The mistakes we see every month

After building invoicing tools for hundreds of Algerian businesses, the same errors keep coming back:

1. Missing invoices. A sale recorded on WhatsApp or a notebook never reaches the accountant, so declared turnover does not match reality.
2. TVA computed on the wrong base. Mixing TTC and HT amounts is the classic Excel accident.
3. Forgotten timbre fiscal. Cash invoices carry stamp duty; many businesses simply omit it.
4. Declaring zero for a month with activity. Tempting, dangerous, and easy for the DGI to detect during an audit against your bank movements.

What non-compliance really costs

Late filing and late payment trigger percentage-based penalties that grow with the delay, and repeated irregularities put you on the radar for a vérification de comptabilité. Beyond the fines, the hidden cost is time: an audit means weeks of reconstructing invoices, contracts and bank statements. With CNAS and CASNOS pressure already squeezing cash flow, an avoidable tax penalty is the last thing a small business needs.

Why the G50 is really an invoicing problem

Here is the uncomfortable truth: the G50 is trivial if your invoicing is clean. Every line of the form is an aggregation of invoices — turnover by rate, TVA collected, stamp duty on cash sales. The struggle comes from reconstructing that data at month-end from Excel files, paper carnets and memory. Fix the source, and the declaration fixes itself.

How software pre-fills your G50

This is exactly why we built Facturili, our voice-first invoicing SaaS at facturili.app. Every invoice you create — even by dictating a voice note — is stored with its HT amount, TVA rate, payment method and stamp duty. At month-end, Facturili aggregates everything into a G50-ready summary: turnover per TVA rate, total TVA collected, total timbre. You or your accountant copy the figures into Jibaya'tic in minutes instead of an afternoon at the cybercafé with a USB stick.

A simple month-end routine

Whatever tool you use, adopt this rhythm: issue every invoice through one system, reconcile with your bank on the 5th, send the summary to your accountant by the 10th, file before the 15th to keep a safety margin. If you want help setting this up, talk to our team — building compliant business software for Algeria is what KinxLab does.

FAQ

Who must file the G50 in Algeria?

Businesses taxed under the régime du réel — most SARL, EURL, SPA and many individual traders above the IFU threshold. IFU taxpayers file an annual G12 instead.

What is the G50 deadline?

Within the first twenty days of the month following the period concerned, filed and paid together, at the tax office or online through Jibaya'tic.

Can invoicing software really pre-fill the G50?

Yes. Since the G50 aggregates invoice data, a tool like Facturili that captures every invoice with its TVA rate and payment method can generate the monthly figures automatically.