Guides an AI agent through a complete monthly TVA return for an Algerian regime reel taxpayer: intake and eligibility check, bank statement classification against the G50 line structure, input TVA validation (including reverse-charge autoliquidation and blocked inputs under Code TCA Art. 29–33), G50 form population, and Jibayatic submission preparation.
Confirm the client is a regime reel TVA registrant (turnover above DZD 15,000,000) and is not in an excluded sector such as hydrocarbons or military procurement. Collect the NIF, trading name, entity type (SARL/EURL/SPA or sole trader), and the filing period. Identify any ANDI investment certificates or precompte arrangements that will affect the return.
Process the client's bank statement and invoice register for the period. Classify each transaction against the G50 line structure: domestic sales at 19% (Line 1/6) or 9% (Line 2/7), exports (Line 4), reverse-charge services from non-resident suppliers (Line 8/14), operating purchases (Line 11), capital goods (Line 12), customs imports (Line 13), and blocked items under Code TCA Art. 29–33 (passenger vehicles, entertainment, accommodation). Flag ambiguous transactions for clarification.
Verify that all claimed input TVA is legally recoverable. Apply the Code TCA Art. 29–33 blocked-input rules: zero recovery for passenger vehicles (under 9 seats unless taxi/hire), entertainment and restaurant expenses, lodging, and any purchase lacking a compliant invoice with valid supplier NIF. Confirm reverse-charge autoliquidation entries (Line 8 output / Line 14 input) for all non-resident service suppliers. Check for any precompte TVA withheld by state enterprises (credit claimed on Line 18).
Aggregate the validated figures into the G50 monthly declaration. Populate all relevant lines: output TVA lines (1–10), input TVA lines (11–16), net TVA due (Line 17), precompte credit (Line 18), credit reported from prior month (Line 19), and the final TVA a payer or credit carried forward (Line 20). Also compute the TAP (Taxe sur l'Activite Professionnelle) at 1% for production or 2% for services/commerce — reported on the same G50 form but kept strictly separate from TVA. Confirm credit brought forward from the previous G50 (Line 19).
Prepare the final G50 figures for entry into the Jibayatic portal (jibayatic.mf.gov.dz). The deadline is the 20th of the month following the period. Confirm the payment amount (Line 20) and the payment method (bank transfer via CCP or bank debit from the portal). Provide the client with a filing checklist and retain the submission acknowledgement (bordereau de depot) for the file.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Algeria accountant for review.