22 May 2018 Algeria eliminates exemption from VAT for services rendered for ships and aircrafts Algeria's Tax Directorate published, on May 2, Circular N°09/MF/DGI/DLRF/LF18 regarding Article 30 of the 2018 Finance Act, which amended Article 9-14 of the Taxes on Turnover Code. Previously, services rendered for the direct benefit of foreign ships and aircraft were exempt from Value Added Tax (VAT). Such services are now subject to VAT at the common rate of 19%. Bunkering operations remain exempt from VAT. Document ID: 2018-1078 |
