Running an Algerian company from abroad: the tax and social calendar you cannot miss

Setting up a company in Algeria is a moment to celebrate. What follows is less exciting: from registration onwards, a filing calendar starts and never stops. When the manager lives in Brussels or Montreal, this calendar becomes the company's first risk, well ahead of commercial questions.

Every month: G50 and G29, before the 20th

Under the standard tax regime, the G50 return covers in particular VAT and income tax withheld on salaries. It is filed every month before the 20th of the following month, even when there is nothing to declare: a "nil" return is still a return, and failing to file triggers penalties.

If the company has employees, a second, separate monthly filing applies: the G29, which covers salaries paid. Omitting it is heavily penalised, with a penalty calculated on the payroll.

Three windows a year for corporate tax instalments

Companies subject to corporate income tax (IBS) pay provisional instalments in three windows: from 20 February to 20 March, from 20 May to 20 June, and from 20 October to 20 November. Incorrect calendars (March, June, September) are still in circulation: relying on an old table is enough to miss a payment.

In spring: two separate deadlines

The annual tax return and financial statements are filed before 30 April. The balance of corporate tax is paid by 20 May at the latest. Confusing these two dates is a common mistake, which gives the impression of being up to date when a deadline has already passed.

On top of this comes the filing of annual accounts with the commercial register (CNRC), a separate obligation for which the administration sends no reminder.

The social side: CNAS for employees, CASNOS for the manager

The CNAS covers employees. The contribution return is monthly, complemented by an annual salary return filed between 1 and 31 January. Beware of a little-known trap: repeated "nil" monthly returns can lead to the employer account being closed.

The CASNOS covers the non-salaried manager. The annual contribution, calculated on declared income, is paid in a window running from 1 January to 30 June.

Case in point — Yacine (name changed), who manages a services company from Geneva, had entrusted the filings to a relative. During three months without revenue, nothing was filed: "there was nothing to declare". Penalties followed, and the compliance certificate requested by a client could not be provided in time.

Why distance makes everything harder

None of these filings is complicated in itself. What is hard from abroad is regularity: sending documents on time, checking that each filing was actually made, keeping the receipts. To set the right foundations from the start, read our comparison of SARL, SPA and EURL, then hand the monthly cycle to the Company Management Package, which coordinates the approved accountant and keeps the calendar for you. If your company is still being set up, the Company Setup Package prepares this handover.

Frequently Asked Questions

Do I have to file a G50 if my company invoiced nothing this month? Yes. Under the standard regime, the G50 is filed every month, even as a nil return. Failing to file triggers penalties.

What are the corporate tax instalment dates? Three windows a year: from 20 February to 20 March, from 20 May to 20 June, and from 20 October to 20 November.

Does a non-resident manager have to contribute to the CASNOS? The non-salaried manager is in principle covered by the CASNOS. The annual contribution is based on declared income and paid between 1 January and 30 June.

Are all companies subject to this full calendar? No. Small businesses under the single flat-rate tax (IFU) have lighter obligations. The regime is checked case by case before committing to monthly follow-up.

Key Takeaway

An Algerian company lives by its deadlines, not by its activity. From abroad, the risk is not complexity but forgetting: a consolidated calendar, kept month after month, is worth more than any catch-up exercise.

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