Stamp duty on cash payments: the exact calculation for an invoice

When an invoice is paid in cash, stamp duty applies in Algeria. It does not apply to bank transfers, checks, or postal transfers (CCP): only to cash settlements. The amount is small but must appear on the document, and many auto-entrepreneurs forget it or calculate it incorrectly.

The rule

Article 100 sexies of the Stamp Duty Code sets the duty at 1 dinar per bracket of 100 dinars or part thereof, with:

• a minimum of 5 DA,
• a maximum of 2,500 DA.

"Part thereof" means you always round up to the next bracket: 1,001 DA counts as 11 brackets, so 11 DA.

Examples

The 2,500 DA cap is reached as soon as 250,000 DA is paid in cash.

Where to show it

Stamp duty is added to the amount of the invoice paid in cash and is stated on the document, below the total:

Total due                                 120,000.00 DZD
Payment method: cash
Stamp duty (art. 100 sexies)                1,200.00 DZD
Total collected                           121,200.00 DZD

The amount in words reflects the invoice total; the stamp duty is shown separately, since it is a tax and not a service.

Partial cash payment

If a client pays part by bank transfer and the rest in cash, the duty is calculated only on the portion paid in cash. For example, on a 120,000 DA invoice paid 100,000 DA by transfer and 20,000 DA in cash, the stamp duty is 200 DA.

What it is not

• It is not the IFU. The 0.5% flat tax applies to revenue; stamp duty applies to the payment method.
• It is not a commission you keep: it is a tax collected on the cash payment.
• It is not due on bank transfers, checks, postal transfers (CCP), or electronic payments.

In MyHissab

When you record a cash payment on an invoice, MyHissab calculates the stamp duty according to the rule above (1 DA per 100 DA bracket, minimum 5, maximum 2,500), displays it on the PDF along with the payment method, and adds it to the total collected. You can adjust the amount if your situation requires it.