النظام القانوني للفاتورة الالكترونية

Abstract

This study aimed to investigate the legal framework of the electronic invoice (e-invoice) under Algerian legislation, shedding light on its nature and evidentiary value as an immaterial alternative to paper documents based on the principle of technological neutrality. The thesis addressed the substantive and procedural conditions required for the validity of the invoice, highlighting the pivotal role of the qualified electronic signature, time stamping, and centralized platform integration in ensuring the integrity of financial data and preventing non- repudiation. Furthermore, the study discussed the functional dimensions of the invoice in protecting transaction parties and exercising the right to deduct Value Added Tax (VAT). It concluded by analyzing the punitive policy implemented by the Algerian legislator, which combines immediate administrative and financial sanctions with stringent judicial criminal deterrence to combat crimes of fictitious invoices, tax evasion, and digital forgery.