{"id":2989,"date":"2025-09-14T06:38:26","date_gmt":"2025-09-14T06:38:26","guid":{"rendered":"https:\/\/fatoura.app\/blog\/?p=2989"},"modified":"2025-09-14T07:57:24","modified_gmt":"2025-09-14T07:57:24","slug":"comptabilite-en-algerie-11-livres-legaux-pour-etre-conforme","status":"publish","type":"post","link":"https:\/\/fatoura.app\/blog\/comptabilite-en-algerie-11-livres-legaux-pour-etre-conforme\/","title":{"rendered":"Comptabilit\u00e9 en Alg\u00e9rie: 11 livres l\u00e9gaux pour \u00eatre conforme"},"content":{"rendered":"<div class=\"prose max-w-none sm:prose-sm md:prose-base lg:prose-lg xl:prose-xl\">\n<p>La <strong>comptabilit\u00e9 en Alg\u00e9rie<\/strong> ne se r\u00e9sume pas \u00e0 l\u2019enregistrement des op\u00e9rations financi\u00e8res. Pour \u00eatre conforme, chaque entreprise doit tenir et conserver certains <strong>livres l\u00e9gaux<\/strong>, qui servent de preuve vis-\u00e0-vis des administrations fiscales, sociales et judiciaires.<\/p>\n\n\n\n<p>Ces registres doivent obligatoirement \u00eatre num\u00e9rot\u00e9s, vis\u00e9s et d\u00e9pos\u00e9s au tribunal comp\u00e9tent ou aupr\u00e8s de l\u2019administration concern\u00e9e. Sans eux, la comptabilit\u00e9 d\u2019une entreprise peut \u00eatre contest\u00e9e.<\/p>\n\n\n\n<div class=\"wp-block-cover aligncenter\" style=\"min-height:250px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"341\" class=\"wp-block-cover__image-background wp-image-2801 size-large\" alt=\"Fatoura \" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-1024x341.png\" style=\"object-position:50% 49%\" data-object-fit=\"cover\" data-object-position=\"50% 49%\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-1024x341.png 1024w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-300x100.png 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-768x256.png 768w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\" style=\"background-color:#2e77bb\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-center has-background-color has-text-color has-link-color wp-elements-f2594fb55a9073ffcdeae7b67572daa9\" style=\"font-size:30px;font-style:normal;font-weight:400\"><strong>ESSAYER FATOURA  MAINTENAT! <\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-tertiary-color has-background-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/fatoura.app\/\" style=\"border-radius:15px\">t\u00e9lecharger <\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Liste g\u00e9n\u00e9rale des livres l\u00e9gaux<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>Livre des Accidents de Travail<br><\/li>\n\n\n\n<li>Livre d\u2019Achat<br><\/li>\n\n\n\n<li>Livre de Caisse<br><\/li>\n\n\n\n<li>Livre de Cong\u00e9 Annuel<br><\/li>\n\n\n\n<li>Livre de Mise en Demeure<br><\/li>\n\n\n\n<li>Livre de Paye<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>Livre de Recette &amp; D\u00e9pense<br><\/li>\n\n\n\n<li>Livre de Tr\u00e9sorerie<br><\/li>\n\n\n\n<li>Livre de Vente<br><\/li>\n\n\n\n<li>Livre des V\u00e9rifications Techniques des Installations &amp; \u00c9quipements Industriels<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>Livre d\u2019Hygi\u00e8ne, S\u00e9curit\u00e9 &amp; M\u00e9decine de Travail<br><\/li>\n\n\n\n<li>Livre d\u2019Inventaire<br><\/li>\n\n\n\n<li>Livre du Mouvement Personnel<br><\/li>\n\n\n\n<li>Livre du Personnel \u00c9tranger<br><\/li>\n\n\n\n<li>Livre Journal G\u00e9n\u00e9ral PM<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p> &#8211; Chaque domaine d\u2019activit\u00e9 est soumis \u00e0 des <strong>livres sp\u00e9cifiques<\/strong> qui doivent \u00eatre obligatoirement tenus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les livres l\u00e9gaux selon le r\u00e9gime fiscal<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. R\u00e9gime Fiscal Forfaitaire (IFU)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Livre des Recettes et D\u00e9penses<\/strong> : pour les entreprises de prestations de services.<br><\/li>\n\n\n\n<li><strong>Livre d\u2019Achat et Livre de Vente<\/strong> : pour les entreprises d\u2019achat et de revente.<br><br><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. R\u00e9gime R\u00e9el<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Livre Journal<\/strong> : enregistre toutes les op\u00e9rations comptables.<br><\/li>\n\n\n\n<li><strong>Livre d\u2019Inventaire \/ Livre des Stocks<\/strong> : reprend la situation de l\u2019entreprise en fin d\u2019exercice.<br><\/li>\n\n\n\n<li><strong>Livre des Comptes G\u00e9n\u00e9raux<\/strong> : uniquement en format \u00e9lectronique.<br><br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>D\u00e9p\u00f4t des livres au tribunal<\/strong><\/h2>\n\n\n\n<p>Le dossier doit comprendre :<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1025\" height=\"1024\" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/Artboard_9-100.jpg\" alt=\"Comptabilit\u00e9 en Alg\u00e9rie: 11 livres l\u00e9gaux pour \u00eatre conforme\" class=\"wp-image-3016 size-full\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/Artboard_9-100.jpg 1025w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/Artboard_9-100-300x300.jpg 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/Artboard_9-100-150x150.jpg 150w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/09\/Artboard_9-100-768x767.jpg 768w\" sizes=\"auto, (max-width: 1025px) 100vw, 1025px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le Registre de commerce<br><\/li>\n\n\n\n<li>Le NIF et le NIS<br><\/li>\n\n\n\n<li>Le C20<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Obligations de l\u2019employeur<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tenir \u00e0 jour en permanence les livres l\u00e9gaux obligatoires.<\/li>\n\n\n\n<li>\u00c9viter toute suppression ou modification non autoris\u00e9e.<\/li>\n\n\n\n<li>Mettre les registres \u00e0 disposition des autorit\u00e9s comp\u00e9tentes.<\/li>\n\n\n\n<li>R\u00e9pondre \u00e0 toute convocation et fournir les documents demand\u00e9s.<\/li>\n\n\n\n<li>Conserver les livres et registres pendant <a href=\"https:\/\/www.mfdgi.gov.dz\/fr\/a-propos\/actu-fr\/lf2025fr\" target=\"_blank\" rel=\"noopener\" title=\"\"><strong>10 ans<\/strong><\/a> \u00e0 compter de leur cl\u00f4ture.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00c0 retenir<\/strong><\/h2>\n\n\n\n<p>La tenue des <strong>livres l\u00e9gaux<\/strong> est une obligation incontournable pour toute entreprise en Alg\u00e9rie. Leur nature varie selon le r\u00e9gime fiscal (IFU ou r\u00e9el) et le domaine d\u2019activit\u00e9. Ils doivent \u00eatre num\u00e9rot\u00e9s, certifi\u00e9s et d\u00e9pos\u00e9s aupr\u00e8s des autorit\u00e9s comp\u00e9tentes. En cas de manquement, l\u2019entreprise s\u2019expose \u00e0 des sanctions fiscales et administratives.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La comptabilit\u00e9 en Alg\u00e9rie ne se r\u00e9sume pas \u00e0 l\u2019enregistrement<a href=\"https:\/\/fatoura.app\/blog\/comptabilite-en-algerie-11-livres-legaux-pour-etre-conforme\/\">Continue reading <span class=\"sr-only\">&#8220;Comptabilit\u00e9 en Alg\u00e9rie: 11 livres l\u00e9gaux pour \u00eatre conforme&#8221;<\/span><\/a><\/p>\n","protected":false},"author":12,"featured_media":3010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,23],"tags":[],"class_list":["post-2989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/2989","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/comments?post=2989"}],"version-history":[{"count":5,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/2989\/revisions"}],"predecessor-version":[{"id":3018,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/2989\/revisions\/3018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media\/3010"}],"wp:attachment":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media?parent=2989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/categories?post=2989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/tags?post=2989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}