Auto-entrepreneur revenue cap, 5 or 10 million dinars depending on the field

The auto-entrepreneur status is reserved for small-scale activities. This limit takes the form of an annual revenue cap, set according to the field chosen at registration with the ANAE. Exceeding it does not trigger an immediate penalty, but it means the status no longer fits your activity.

Two caps, depending on the field

The cap is assessed over the calendar year, from January 1 to December 31, and applies to revenue, meaning the total invoiced for the activity, without VAT since the auto-entrepreneur does not collect it.

What counts toward revenue

• All services invoiced to clients, whether individuals or businesses.
• Micro-import sales, for that field.
• Invoiced deposits, as of the date of the invoice recording them.

What does not count: amounts received outside the activity (salary, private rental income), expense reimbursements invoiced at cost if the document clearly separates them, and quote amounts as long as the quote hasn't been converted into an invoice.

Why track it from the first month

Three concrete reasons:

1. Anticipate a change of status. Moving to the trade register takes time. If your activity is growing, better to know in September than in December.
2. Avoid invoicing beyond the cap. An invoice issued after exceeding the cap remains owed, but it places you outside the status framework.
3. Prepare for the IFU. The 0.5% flat tax is calculated on this same revenue: a single counter serves both purposes.

A simple method

A three-column sheet is enough: month, revenue invoiced, cumulative total since January. Compare the cumulative total to the cap and calculate the average monthly pace. A service auto-entrepreneur invoicing 350,000 DZD per month reaches 4,200,000 DZD by December: under the cap, but with little room in a strong year.

MyHissab keeps this counter for you. The dashboard shows the year's revenue, a gauge against your cap (5 or 10 million depending on your declared field), and two alerts: at 80%, to give you time to think, and at 100%.

What to do as you approach the cap

• Check your declared field. If your activity actually falls under micro-import, the cap is different. A change of field is requested from the ANAE.
• Spread out invoicing dates when the work genuinely allows it (for example a project delivered in January), without backdating or artificially delaying an invoice that is due.
• Prepare the transition to a suitable legal form: sole proprietorship with a trade register, or a company. An accountant can help you choose.

Frequently asked questions

Is the cap prorated in the first year? The law sets an annual cap. If you start partway through the year, check with the ANAE on the rule applied to your first year of activity.

Do unpaid invoices count? Invoiced revenue is the reference for the cap. Also track collected revenue: it reflects your actual cash position and serves as the practical basis for the IFU.

Can I have two activities to combine two caps? No. The status is designed for one person and one declared activity.