عقد تحويل الفاتورة كآلية للتمويل في القانون الجزائري

Abstract

The factoring contract is a financing method that enables companies to convert their receivables into immediate cash, thereby improving their financial position and reducing the risk of non-collection. It has a distinctive nature, combining elements of several types of contracts, despite the existence of doctrinal debate regarding its existence of doctrinal debate regarding its legal classification, even though it is regulated under commercial law. This contract involves the intermediary (the factor) and the client (the assignor of receivables),without considering the debtor as a party to the contract.It proceeds through several stages, starting with its conclusion, followed by the transfer of invoices to the intermediary, who undertakes their financing and collection. Its effectiveness depends on the parties' compliance with their obligations, while legal safeguards ensure a balance between them and contibute to supporting economic activity.