الفوترة و دورها في تكريس نزاهة و شفافية المعاملات التجارية في القانون الجزائري

Abstract EN

Legal competition is based on protecting the consumer's interest in obtaining any type of product, with full transparency and integrity.

And so it is up to the seller to comply with the invoices by issuing them and to comply with the provisions of the laws that govern them, and the legislator has created other documents with them such as the delivery receipt and the commercial transaction document for replacing them in certain transactions.

The market has created many practices that violate this obligation, such as processing without invoices or issuing invoices in violation of the law or invoices that do not comply with it, such as those fictitious invoices, which the legislator did not.

not hesitated to impose administratively, fiscally and even penal sanctions to dissuade them.

This leads us to say that the consolidation of transparency and integrity can only be done by relying on the electronic invoicing system, which limits invoicing manipulations in transactions