In accordance with the new finance law1, a 19% Valued Added Tax is to be added on professional fees with effect from 1 January 2022.
Therefore, all the IP matters in Algeria filed on or after 1 January 2022 and all pending matters that will be completed on or after the said date will be subject to VAT in accordance with the law and its implementing regulation.
Official fees are not subject to VAT.
Footnote
1. Press release: https://taxnews.ey.com/news/2022-0151-algerias-2022-finance-act-introduces-new-tax-measures
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