Finance Ministry Clarifies VAT Rules for Bailiffs’ Fees

Algeria’s Ministry of Finance has clarified that the inclusion of Value Added Tax (VAT) on judicial bailiffs’ invoices depends entirely on the tax regime under which each bailiff operates. The ministry also placed responsibility on authorizing officers for verifying the applicable tax status before submitting expenditure files, in a move aimed at standardizing budgetary control procedures and ending inconsistent practices among budget controllers.

The clarification comes after persistent differences in how budget controllers processed expenditure commitment files relating to bailiffs’ fees. While some controllers required invoices to show VAT before granting legal approval, others approved the same files without such a requirement, resulting in uneven application of the rules across government administrations.

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