Business Creation in Algeria: A Continuously Evolving Framework

Business creation in Algeria takes place within a legal framework that is constantly being modernized. Among the major reforms is Law No. 22-23 of 24 Joumada El Oula 1444, corresponding to December 18, 2022, concerning the status of the self-employed entrepreneur.

A Status Designed for the New Economy

According to Article 1, this law aims to define the rules and conditions applicable to the exercise of self-employed activity. It is primarily intended for independent workers and seeks to regulate new economic activities, particularly those related to the digital economy and services.

The Advantages of the Self-Employed Entrepreneur Status

Article 9 of this law grants several facilities to self-employed entrepreneurs in particular:

• simplified accounting, maintained in a register validated by the tax authorities;

• exemption from registration in the commercial register;

• a preferential tax regime;

• the possibility of opening a business bank account.

  
  

These measures allow independent workers to launch and develop their activity with fewer administrative constraints and an adapted taxation system.

However, in return, the law imposes clear obligations that self-employed entrepreneurs must respect:

• obtaining a tax identification number and registering with the social security for non-salaried workers (Art. 10);

• registering in the national register of self-employed entrepreneurs via the dedicated platform (Art. 11);

• declaring their existence to the tax authorities within 30 days of obtaining the self-employed entrepreneur card;

• submitting each year an administrative certificate indicating the turnover achieved;

• declaring this turnover to the tax authorities and paying the corresponding dues.

  
  

Furthermore, Article 12 reminds that all activity must comply with all laws and regulations in force. Finally, if the turnover exceeds the legal ceiling for three consecutive years, Article 13 obliges the self-employed entrepreneur to register in the commercial register in order to continue their activity.

A Lever for Entrepreneurship in Algeria

Through this law, Algeria seeks to simplify the procedures for starting a business, integrate the informal sector, and encourage the entrepreneurial spirit, particularly among young people and participants in the digital economy.

The self-employed entrepreneur status thus appears as a springboard to formalize thousands of small activities and stimulate innovation.