get_vat_regimes

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Get the VAT (TVA) regimes of Algeria in force in 2026, each item with its legal basis (article of the Code des taxes sur le chiffre d'affaires and the finance law that set it) and the official text it was read in: the standard rate of 19 % (CTCA art. 21); the reduced rate of 9 %, which applies ONLY to the items listed in CTCA article 23 (for example the education, teaching and vocational training supplied by State-approved enterprises since LF 2026 art. 53, new housing, medical acts, rail and bus passenger transport, listed food products, electricity and gas for small consumption, taxis); the exemptions (CTCA art. 8, 9, 11, 13 and 42: exports with the right to deduct, listed staples, insurance, purchases under franchise, labelled start-ups' equipment...); what is outside the scope (IFU taxpayers and auto-entrepreneurs, CTCA art. 8-2); and the rules that no longer exist (no 0 % rate since the 2020 supplementary finance law; online sales left the 9 % list in LF 2022 and are taxed at 19 %). Use it before saying which VAT rate applies to an activity: an activity that is not in the 9 % list or the exemptions is taxed at 19 %, unless the business is under the IFU or the auto-entrepreneur status. Filters: q (words that must all appear, accents ignored, e.g. "formation"), treatment (standard_19, reduced_9, exempt, outside_scope, abrogated, regime, territoriality) and in_force (false also lists the abrogated rules). Algeria only (country DZ); other countries return country_not_available.