Auto-entrepreneur (ANAE)

What is auto-entrepreneur (ANAE)?

The auto-entrepreneur status was created by the 2022 Finance Law and is managed by ANAE (National Agency for Auto-Entrepreneurs). It allows economic activity without creating a company, with simplified accounting and a single flat-rate tax (IFU).

Revenue ceiling

The annual revenue ceiling is 5,000,000 DZD (5 million DZD) per calendar year, all activities combined. Exceeding this ceiling automatically results in loss of status and shift to the real tax regime.

Simplified taxation (IFU)

Single Flat-Rate Tax (IFU):

• Single rate: 0.5% of annual gross revenue (for ALL activities)
• Minimum IFU: 10,000 DZD per year (even if revenue is zero or very low)
• No VAT to invoice or pay
• Simplified annual declaration

ANAE registration (National Register)

Registration is done via the ANAE electronic platform. Unlike traditional businesses, auto-entrepreneurs do NOT need a commercial register (RC). ANAE manages a dedicated national register.

Status advantages

Why choose auto-entrepreneur:

• Ultra-fast creation (online registration)
• No share capital required
• No commercial register needed
• Simplified taxation (0.5% of revenue)
• Lightened accounting
• Ideal for testing an activity
• 1300+ eligible activities

Disadvantages and limits

Points of attention:

• Limited revenue ceiling (5M DZD/year)
• Minimum IFU even without income (10K DZD/year)
• No expense deduction
• Less credibility than a company
• Not suitable for projects requiring significant investments

Eligible activities

Over 1300 activities are eligible for auto-entrepreneur status, covering many sectors: trade, crafts, services, freelance, liberal professions, etc. Check your activity's eligibility on the ANAE portal.