The crime of non-invoicing and the fighting mechanisms thereof in the Algerian legislation

Abstract

principles, mainly the principle of integrity and the principle of transparency, whereat the commitment of the economic agents to the invoice represents one of the manifestations of the principle of transparency of commercial practices, seeing that dealing with the invoice stands for a guarantee of the rights of the consumer and the economic agents, on the one hand; and the State’s economic interests, on the other hand.

Nevertheless, the growth of the phenomenon of commercial transactions beyond the scope of the law alongside the spread of illegal markets had been a sign one of the most important reasons for the confinement of the dealing circle with invoices in the commercial medium, the fact of which pushed the Algerian legislator to intervene for a certain regulation of the commercial practices, ensure that their transparency shall not be compromised, together with determining penalties for violators of the obligation to adopt the invoicing system, in pursuance with the provisions of the Law No.04-02 pertaining to the rules applicable to commercial practices, as amended and supplemented by the Law No.10-06 enacted on 2010.