Algeria – The terms of exemption from value-added tax (VAT), barley and corn sales operations and livestock feed materials and products were fixed by Executive Decree No. 18-212, signed on August 15 by Prime Minister Ahmed Ouyahia and published in the Official Gazette No. 50.
"In application of the provisions of Article 9 of the turnover tax code, as amended, the purpose of this decree is to define the procedures for the application of the exemption from value added tax. (VAT), operations for the sale of barley and maize, and materials and products intended for animal feed ", states Article 1 of this Decree.
Thus, are exempted from VAT, sales operations of barley and corn and materials and products, intended for the feeding of livestock, falling under the tariff items listed in Appendix I of this decree . "
For import operations, the granting of the benefit of the exemption is "subject to the subscription of a specification", the model of which is attached.
"The subscription to the specifications referred to above, must be accompanied by an annual forecast program of importation, the model of which is attached in Appendix III", stipulates Article 3 of this Decree.
In addition, the importer "is required to inform, monthly, the Ministry of Agriculture, the realization of its forecast imports". It is thus specified that "the supplementary imports must be the subject of an amendment to the annual provisional program in the same forms mentioned above."