What is the deadline for filing the G12 bis?

The final declaration must be filed at the latest on 20 January of year N+1, for the turnover achieved in year N, under article 282 quater of the CIDTA. The same date applies to new taxpayers, for the year following the start of their activity. The DGI may extend the deadline by public notice, which stays exceptional.

How is the complementary tax computed on the G12 bis?

You first enter the turnover achieved, then the forecast turnover already declared on the G12. The difference gives the complementary turnover, to which you apply your activity rate: 5 % for production and sale of goods, 12 % for services and other activities, 0.5 % under auto-entrepreneur status. The result is payable when the declaration is filed.

What happens if my actual turnover is below the forecast?

No complementary tax is due, as the complementary column of box III is nil. The IFU already paid on the forecast basis stays with the Treasury, and the 30,000 DA minimum assessment, reduced to 10,000 DA under auto-entrepreneur status, remains the floor for the year.

What are the penalties for filing the G12 bis late?

Where tax is due, the surcharge is 10 % up to one month late, 20 % between one and two months, 25 % beyond. Where the late filing produces no payment, the fine is 2,500 DA up to one month, 5,000 DA between one and two months, 10,000 DA beyond (art. 282 nonies of the CIDTA). Late payment adds 10 % then 3 % per month, capped at 25 %.

Do wages have to be declared on the G12 bis?

Yes. Box II of the form is reserved for wages: number of employees, gross total of wages paid, social contributions paid and annual payroll income tax settled for the declared year. This section does not replace the quarterly G50 ter or the annual G29 declaration.

What is the net income to be stated on the G12 bis?

Since article 23 of the 2025 Finance Act, the final declaration must state the net income matching the turnover declared for the closed year. It is entered in the box provided on the form, in addition to the complementary tax calculation.

What happens if I cross the IFU threshold?

Taxpayers whose turnover exceeds 8,000,000 DA move to the actual-profit or simplified regime at the close of the year following the breach, and stay there whatever their later turnover (art. 282 quater of the CIDTA). For auto-entrepreneurs, exceeding 5,000,000 DA three years running requires registration with the commercial register.

G12 Bis Form: the final IFU declaration in Algeria

A complete guide to the Série G n°12 bis: who must file it, the 20 January deadline, how the complementary tax is computed against the forecast, the box-by-box walkthrough, the rules for new taxpayers, late-filing penalties and the official download.

Content verified on July 30, 2026Our methodology

ByÉquipe UpGrowth, Experts fiscalité IFU et déclarations DGI

Published on July 30, 2026

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What is the G12 bis form?

The G12 bis form, officially the « Série G n°12 bis », is the final declaration of turnover or professional receipts for taxpayers under the Single Flat-Rate Tax regime (IFU). It closes the tax year: you report the turnover actually achieved, compare it with the forecast declared on the G12, and pay the complementary tax matching the gap. The obligation comes from article 282 quater of the CIDTA.

The flat-rate logic rests on two forms. The G12, filed during the year, announces and prepays. The G12 bis, filed at the start of the following year, settles up. Without a G12 bis the tax position of the year stays open and your tax office cannot close the file.

Since the 2025 Finance Act, the G12 bis also carries the net income matching the turnover declared for the closed year, plus a section on wages paid. The form has become the complete annual snapshot of a flat-rate business.

Who must file the G12 bis?

Every taxpayer under the IFU regime, whether or not they filed a G12 during the year: traders, craftspeople, service providers, non-commercial professions, professional civil partnerships and craft cooperatives, within the 8,000,000 DA annual turnover limit.
Individuals operating under auto-entrepreneur status, within the 5,000,000 DA annual turnover limit, at the 0.5 % rate.
New taxpayers, who file only the G12 bis, with no prior G12, at the latest on 20 January of the year following the start of their activity, and pay the IFU due spontaneously (art. 3 bis of the CPF).
Taxpayers in an exemption period. The exemption covers the tax, not the filing duty: the declaration is still due, with the exemption boxes ticked and the exempt columns filled in.
By contrast, taxpayers carrying out micro-import activity under auto-entrepreneur status file neither the G12 nor the G12 bis.

G12 bis filing deadline

The final declaration must be filed at the latest on 20 January of year N+1, for the turnover achieved in year N. That date is printed on the official form and comes from article 282 quater of the CIDTA. It also applies to new taxpayers, who declare at the latest on 20 January of the year following the start of their activity.

The professional tax calendar published by the DGI restates this deadline every year: https://www.mfdgi.gov.dz/fr/professionnels/calandrier-fiscal-pro/594-regime-forfaitaire-ifu/151-declaration-definitive-de-l-impot-forfaitaire-unique-ifu

The DGI may extend the deadline by public notice, as it did for the final declaration of the 2024 financial year. An extension is a one-off measure: never take it for granted, and watch the administration's notices in January.

Where the payment deadline falls on a public holiday, it is postponed to the next working day.

G12 or G12 bis: what is the difference?

Criterion	G12, forecast	G12 bis, final
Purpose	Turnover expected for year N	Turnover actually achieved in year N
Deadline	30 June of year N	20 January of year N+1
Legal basis	Art. 1 of the CPF	Art. 282 quater of the CIDTA
Payment	Full IFU, or instalments of 50 / 25 / 25	Complementary IFU if actual exceeds forecast
New taxpayers	Not concerned	The only declaration to file
Wages section	Absent	Present, box II
Net income	Absent	To be stated for the closed year

How to fill in the G12 bis, box by box

The form mirrors the G12 and adds the actual-versus-forecast comparison, a wages section and net income.

Header. Wilaya tax directorate, structure, tax collection office, commune, year covered, then the period covered, from the first to the last day of activity of the declared year.
Box I, identification. Surname and first names or company name, activities carried out, start date of the activity, exemption boxes (ANADE, CNAC, ANGEM, craft activities, other), business address, home address, NIF, NIN, tax article number and telephone number.
New taxpayer checkbox. If you are declaring for the first time, tick the box provided. It tells the office that you had no G12 to file and that your payment is spontaneous.
Box II, wages section. Number of employees, gross total of wages paid, amount of social contributions paid and annual amount of payroll income tax settled. This information relates to the declared year.
Box III, final turnover. One line per type of activity, at the same rates as on the G12: 5 % for production and sale of goods, 12 % for services and other activities, 0.5 % for auto-entrepreneurs. Three column blocks: turnover achieved (1), forecast turnover already declared (2), then complementary turnover (3) = (1) minus (2). The last column carries the complementary IFU, marked (A).
Box IV, profit margin. Same logic as box III but on the margin, for mass-consumption products whose price or margin is regulated or capped. The tax computed is marked (B).
IFU payable. The total (A) + (B) is the complementary tax due when the final declaration is filed.
Net income. State the net income matching the turnover declared for the closed year, a requirement introduced by article 23 of the 2025 Finance Act.
Signature and payment. Accuracy statement, place, date, stamp and signature, then the full-payment box stamped by the cashier with the receipt number.

Worked example of the complementary tax

Case 1, service provider. On her G12 a consultant had declared 2,400,000 DA of forecast receipts and paid 288,000 DA of IFU at 12 %. Her actual turnover for the year comes to 3,000,000 DA. Complementary turnover is 3,000,000 minus 2,400,000, that is 600,000 DA. The complementary IFU is 600,000 x 12 % = 72,000 DA, payable when the G12 bis is filed. Total IFU for the year is therefore 360,000 DA.

Case 2, auto-entrepreneur. A consultant registered with the ANAE had declared 3,000,000 DA of forecast turnover and paid 15,000 DA at 0.5 %. He finally achieves 4,200,000 DA. The complementary base is 1,200,000 DA, giving 1,200,000 x 0.5 % = 6,000 DA payable with the G12 bis. Total for the year: 21,000 DA.

Case 3, actual below forecast. If actual turnover is lower than the forecast, no complementary tax is due: the complementary column is nil. The IFU already paid stays with the Treasury, and the minimum assessment remains the floor for the year in every case.

Case 4, new taxpayer. A business created during the year files no G12. It files its first G12 bis at the latest on the following 20 January and spontaneously pays the IFU computed on the turnover achieved, without going below the 30,000 DA minimum, reduced to 10,000 DA under auto-entrepreneur status.

Paying the complementary tax

The complementary tax is paid when the final declaration is filed, where the turnover achieved exceeds the amount declared as a forecast (art. 282 quater of the CIDTA).
Payment is made in full. The 50 / 25 / 25 instalment scheme in article 365 of the CIDTA applies to the G12 forecast declaration, not to the January settlement.
New taxpayers spontaneously pay the IFU due when they file their first G12 bis, subject to the minimum assessment applicable to their status.
The declaration is filed in two copies. One copy goes to the collection service, the other is returned to you duly stamped by the collection office.
Where your tax service runs a digital system, filing and payment can be carried out electronically under article 111 of the 2026 Finance Act, through the Jibayatic portal: https://jibayatic.mf.gov.dz

Late-filing penalties on the G12 bis

Two penalty regimes coexist depending on whether the late filing produces a payment (art. 282 nonies of the CIDTA).

Delay	If tax is due	If no payment is due
1 month or less	10 % surcharge	2,500 DA fine
More than 1 month, up to 2 months	20 % surcharge	5,000 DA fine
More than 2 months	25 % surcharge	10,000 DA fine

And if you pay late

Late payment of the IFU triggers a 10 % late penalty from the day after the payment deadline.
If the tax is still unpaid after one month, 3 % is added for each month or part month of delay, capped at 25 % (art. 402-1 of the CIDTA).
Failing to keep the statutory registers, stamped purchase and sales registers or a day book for service providers, is punished by a flat fine of 10,000 DA (art. 282 duodecies of the CIDTA).
Accounting documents and supporting evidence must be kept for ten years, the period set by article 12 of the Commercial Code.

Crossing the threshold: what the G12 bis reveals

The G12 bis is the document that records a threshold breach. Taxpayers whose turnover or professional receipts exceed 8,000,000 DA move, at the close of the year following the breach, to the actual-profit regime or the simplified regime as the case may be. That status is then kept whatever the turnover of later years (art. 282 quater of the CIDTA).

For auto-entrepreneurs the threshold is 5,000,000 DA. Anyone exceeding it three years running must register with the commercial register to continue trading, and then moves to the matching tax regime, under article 14 of Law 22-23 on auto-entrepreneur status.

Where several activities are run at once and combined turnover exceeds 8,000,000 DA, the taxpayer moves to the actual-profit regime for each activity, from the year following the breach (art. 282 quinquies of the CIDTA).

A voluntary option for the actual-profit or simplified regime must be notified to the administration before 1 February of the first year of application. The option is irrevocable.

Download the official G12 bis form

The form is published by the Directorate General of Taxes and is bilingual, Arabic and French. We do not host the administration's PDF so that you always download the edition in force.

Série G n°12 bis form, final declaration: https://www.mfdgi.gov.dz/files/521/Formulaires-de-declaration/47/GN-12-Bis-definitive---2025

DGI download area for declaration forms: https://www.mfdgi.gov.dz/fr/espace-telechargements/formulaires-declaration

Official page on the Single Flat-Rate Tax regime, filing and payment obligations: https://www.mfdgi.gov.dz/fr/professionnels/services-pro/regime-forfaitaire-unique/ifu

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