Commitment of economic agents to the invoice in Algerian law

Abstract EN

Further to the adoption by Algeria of the trend of free economy and economic market system policies, and the freedom of trade and industry principle, the interest of the private economic agents, both natural and moral, for the practice of economic activities such as production, distribution and services providing, was brought to light.

however, the lack of transparency and integrity exercised by certain economic agents whilst conducting their commercial transactions, led to the intervention of the legislator in order to restore the balance and transparency of commercial practices and to preserve the rights of economic agents and consumers alike, through the invoicing obligation to which shall abide the economic agent.

the issuance of invoices has therefore been surrounded by a set of rules and terms became controlled through the determination of its scope of application and the alternative methods thereto.