État 104 in Algeria: the detailed client statement, columns, deadline and penalties

The état 104 is the detailed client statement. It is a nominative table in which a business lists, client by client, the sales it made under wholesale conditions during the calendar year, with the amount of the transactions and the VAT invoiced. It is filed as an annex to the annual result return, not on its own.

Its purpose is cross-checking. By matching the statements filed by sellers against the returns filed by buyers, the tax administration reconstructs commercial flows and spots under-declared turnover. It is an indirect audit instrument, which explains the severity of the penalties attached to failing to file it.

A word on the name, because it causes confusion. The tax code speaks of the état-clients and of the état détaillé des clients. The DGI forms catalogue lists it under série G n° 3 for the cover page and série G n° 3 bis for the continuation sheets that carry the client rows. There is no form called série G n° 104. The expression état 104 is professional usage, which the DGI itself employs on its corporate income tax page when listing annual obligations.

Take care with the form the DGI offers for download: it is still a 2009 print run that refers to the professional activity tax, cites article 224 and states a 1 April deadline. Those mentions are obsolete. The table below sets out what the law in force actually requires.

This is the point on which almost all the content available online is now wrong. The client statement no longer rests on article 224 of the direct and similar taxes code.

The 2024 Finance Act, law no. 23-22 of 24 December 2023 published in Official Gazette no. 86 of 31 December 2023, abolished the professional activity tax. Its article 14 repeals articles 217 to 231 of the code, that is the entire chapter devoted to that tax, which included article 224 carrying the client statement obligation. Its article 79 removes or replaces, as the case may be, the cross-references to the professional activity tax found in the other tax codes.

The obligation did not disappear, it moved. Article 12 of the same Finance Act creates, within title III on provisions common to personal income tax and corporate income tax, a section 6 bis headed « Souscription de l'état-clients », whose article 183 ter now carries the obligation.

The change of location is not cosmetic. The client statement used to belong to a local tax on activity; it now belongs to the provisions common to personal and corporate income tax, that is to the taxation of profit. That is why it follows the calendar and the fate of the annual result return.

The Finance Acts for 2025 and 2026 amended neither article 183 ter nor the penalty regime of article 194. The framework applicable to the 2025 and 2026 financial years is the one introduced by the 2024 Finance Act.

Article 183 ter covers any natural or legal person carrying out transactions under wholesale conditions. The obligation therefore depends neither on legal form nor on sector, but on the nature of the transactions carried out.

The same article defines those wholesale conditions through three alternative tests: deliveries of items which, by their nature or their use, are not ordinarily used by private individuals; deliveries of goods made at identical prices whether wholesale or retail; and deliveries of products intended for resale, whatever the size of the quantities delivered. That third test is the broadest: as soon as you sell to a reseller, quantity is irrelevant.

The statement is filed at the same time as the returns provided for in articles 18 and 151 of the code, that is the special return for industrial and commercial profits and the annual corporate income tax return. The obligation therefore concerns taxpayers under the régime du réel.

Taxpayers subject to the single flat-rate tax do not file those returns: they file forms G n° 12 and G n° 12 bis. The état 104 is not among their filing obligations. The same applies to the auto-entrepreneur status, which falls under the flat-rate tax. Our comparison between the flat-rate regime and the réel regime sets out the boundary between the two (/ifu-vs-regime-reel-algerie).

One point specific to large taxpayers: article 183 ter requires that client statements filed by taxpayers reporting to the large enterprises directorate be submitted by electronic filing.

On the form itself, this information is spread across columns on the série G n° 3 bis continuation sheets, each sheet also carrying a page number, a carry-forward from the previous page and a total to carry forward. The correspondence is as follows.

Two points to watch on the amount. The code requires the amount excluding tax of the sales transactions, whereas the 2009 form merely says « annual amount of transactions carried out ». The statutory wording prevails: enter amounts excluding tax. In addition, the former article 224 included an eighth item, the designation of the client's managing tax office. Article 183 ter does not carry it over.

The form finally provides for clients with no trade register number: you must state the reason, craftsman or public body for example, and list those clients at the end of the statement where possible.

The état 104 follows the annual result return to which it is annexed. Article 151-1 of the code sets that return at 30 April of each year at the latest, a deadline the DGI also states for the industrial and commercial profits return.

Two statutory mechanisms can move that date, both provided for in article 151. Where the deadline falls on a public holiday, it is postponed to the next working day. In cases of force majeure, the director general of taxes may extend the deadline by decision, up to a maximum of three months.

That extension is not theoretical. For the 2025 financial year, the DGI extended the filing deadline for the annual result returns of series G n° 4 and G n° 11 and their annexes, along with the annual return of wages and salaries, until Tuesday 30 June 2026. The words « and their annexes » are decisive: they are what carries the état 104 along with the main return.

The practical rule is therefore twofold. The default date is 30 April, and that is what your internal calendar should be built on. But before each campaign you should check whether an extension notice has been published, because such extensions are frequent and they apply to annexes.

One confusion comes up constantly: the état 104 has nothing to do with the G50. The G50 is the monthly payment slip for taxes and duties collected in cash or withheld at source, to be filed within the first twenty days of the following month. It contains no client section.

The only link between the two is one of consistency, and it is precisely the check the administration runs: the total of the VAT invoiced column on your état 104 must reconcile with the VAT you declared month after month on your G50 returns. A gap between the two is a classic red flag.

The état 104 is, by contrast, an annex to the annual result return, whose deadline and extensions it shares. The table below places the main forms in relation to one another.

If an error is found after filing, article 183 ter provides for a corrective client statement, in the same forms including dematerialised ones, within the correction window opened by article 151-3. Correcting on your own initiative is preferable, since inaccuracies found by the administration are penalised as many times as they are recorded.

Article 194-6 of the code, as rewritten by article 13 of the 2024 Finance Act, distinguishes failure to file, late filing and inaccuracy. Outright failure is the most expensive, because the penalty is proportional to turnover rather than a fixed sum.

To that is added a penalty specific to the authentication duty, under article 194-4: failure to authenticate the client's trade register number or tax identification number beforehand, or failure to produce the supporting evidence, is penalised by a fine equal to 50 % of the amount of each transaction declared.

One clarification, so that obsolete content does not alarm you: the loss of the 30 % abatement formerly attached to a missing client statement now bites only within the scope of the local solidarity tax, which covers only hydrocarbon pipeline transport and mining activities. It is no longer a general consequence.

The état 104 is rarely a question of law. It is a question of bookkeeping: if clients' tax identification and trade register numbers were not collected during the year, reconstructing them in April becomes detective work, and inaccuracies are charged one by one.

The answer is one simple habit, to install from incorporation onwards: require the NIF and the trade register number from every business client when you open their account, and authenticate them straight away. That is exactly what article 183 ter asks for, and it is also what neutralises the 50 % per transaction penalty of article 194-4.

UpGrowth supports the companies it incorporates on this tax calendar. Our flat-rate tax and CASNOS calculators let you first check which regime you fall under, and therefore whether the état 104 concerns you at all. The free thirty-minute diagnostic reviews your annual filing obligations and the deadlines applicable to your financial year.

If you are not yet registered, the choice of regime is made at incorporation: it determines whether you will file G n° 12 forms or a result return together with its état 104.