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G12 and G12 bis deadlines for Algerian auto-entrepreneurs: dates, instalments and penalties

The auto-entrepreneur IFU return calendar: G12 by 30 June, G12 bis by 20 January, 50/25/25 instalments, a settling-up example, penalties and where to find the forms.

By (pen name) Published Rules checked on 3 min read

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An auto-entrepreneur files two IFU returns a year: the G12 (provisional) by 30 June at the latest, and the G12 bis (final) by 20 January of the following year. If you are a new taxpayer you file only the G12 bis, on 20 January after the year you started. Payment is made with the G12, in one go or in three, and the G12 bis settles the difference.

One year’s calendar

WhenWhat
30 JuneG12: provisional turnover, and payment of the IFU (in full, or 50% if you split)
1 to 15 SeptemberSecond payment of 25% if you split
1 to 15 DecemberThird payment of 25% if you split
20 January afterG12 bis: turnover actually made and net income, plus any complementary tax

For 2026 that means a G12 on 30 June 2026 (a Tuesday) and a G12 bis on 20 January 2027 (a Wednesday). If you started in 2026, your only deadline is that G12 bis of 20 January 2027. When a payment date falls on a legal holiday, payment moves to the next working day, according to the DGI.

A settling-up example

Imagine a translator who declares 1,500,000 DA of provisional turnover. The matching IFU would be 7,500 DA, but the 10,000 DA minimum applies: they pay 10,000 DA in one go with the G12. During the year they actually invoice 3,000,000 DA, which is 15,000 DA of IFU. With the G12 bis they pay the complementary tax, here 5,000 DA (an illustration; the calculation is our reading of the DGI rule).

Where people go wrong

People often mix up the G12 with the G50, the monthly return of businesses under the real regime: an auto-entrepreneur on IFU does not file one. If they have employees, they pay the salary income tax (IRG) with the G50 ter, every quarter. People also treat instalments as a given: they disappear if the G12 is filed late, and the taxpayer then pays everything at once. And the 10,000 DA minimum cannot be split; the DGI does not say clearly how instalments combine with it when the IFU due is only just above that minimum. To estimate the IRG withheld on an employee’s pay, use the net salary, IRG and CNAS calculator.

Late filing and penalties

Filing the G12 or G12 bis late adds 10% (up to one month late), 20% (one to two months) or 25% (beyond two months). A G12 bis filed late with no payment costs 2,500, 5,000 or 10,000 DA depending on the delay. Paying late adds a 10% penalty, plus 3% for each month or part of a month after the first, capped at 25%.

Filling in the forms

Forms G no. 12 and G no. 12 bis can be downloaded from the DGI website under Downloads, then Forms, and are filed in two copies at the tax inspection or local tax centre for the place of activity; the collector stamps one copy after payment. The G12 bis must show the net income matching the declared turnover. Where the tax centre is equipped, filing and payment can be done online (Finance Law 2026, art. 111).

To see what you will pay in total, read the IFU and CASNOS guide, and follow your turnover with the ceiling tracker.

Sources and verification

5 points checked against the texts, 2 still to confirm.

Sources consulted

Show the point-by-point detail
  • Verified G12 (provisional) by 30 June at the latest; G12 bis (final) by 20 January N+1, with turnover actually made and net income (Finance Law 2025, art. 23); new taxpayers file only the G12 bis.
  • Verified Pay in full with the G12, or in instalments: 50% with the G12, 25% from 1 to 15 September, 25% from 1 to 15 December. Instalments are lost if the G12 is filed late. Moved to the next working day if the date falls on a legal holiday.
  • Verified Surcharges for late filing: 10% (up to 1 month), 20% (1 to 2 months), 25% (over 2 months). Late G12 bis with no payment: fine of 2,500, 5,000 or 10,000 DA. Late payment: 10% penalty, plus 3% a month or part of a month, capped at 25%.
  • Verified The IFU minimum (10,000 DA for an auto-entrepreneur) must be paid in full when the G12 is filed, with no instalments.
  • Verified Filed in duplicate at the tax inspection or local tax centre for the place of activity; online filing and payment are possible where the offices have IT solutions (Finance Law 2026, art. 111).
  • To verify How instalments combine with the minimum when the IFU due is only slightly above 10,000 DA, and how an auto-entrepreneur works out the net income to enter on the G12 bis: not specified on the page we read.
  • To verify The complementary tax in the example (5,000 DA) is our application of the DGI rule, not an example the DGI gives.

Corrections log

  • : First published.

General information, not legal or tax advice. Rules can change: check the date above.

Confirm with the official source

Contact details as published by the bodies themselves, collected on 28 October 2026. Before you act, call or write to confirm the point that concerns you, and keep the answer in writing.