Tunisia to Implement Mandatory Use of Transaction Recording Devices in Food and Beverage Establishments
Tunisian establishments offering on-site consumption services will be required to gradually comply with the obligation to use transaction recording devices, according to a decision published in the Official Journal of the Republic of Tunisia (JORT) on October 14, 2025. This text, signed by the Minister of Finance, sets out the criteria for classifying these establishments and the compliance deadlines provided for by Government Decree No. 1126 of 2019.
Affected Establishments
The following institutions will be affected:
- All institutions whose primary or secondary activity consists of selling prepared food or beverages on site or offering a consumption service in their premises.
- This includes, but is not limited to:
- Restaurants
- Cafes
- Tea rooms
Implementation Timeline
The implementation of this obligation will be carried out in four stages:
- November 1, 2025: Legal entities operating in classified tourist restaurants, tea rooms, and second- and third-category cafes must adopt the transaction recording device.
- July 1, 2026: The measure will be extended to other legal entities engaged in on-site consumption activities.
- July 1, 2027: Natural persons subject to the real regime and declaring their income monthly will have to comply with the regulations.
- July 1, 2028: The obligation will apply to all other individual operators offering on-site consumption services.
Background and Objectives
This device is part of the continuity of the legal framework established by the government decree of November 26, 2019, which aimed to modernize tax control through the generalization of transaction recording devices. It is also based on Article 59 ter of the 2025 Finance Act, which strengthened the legal basis for this obligation. The objective of this reform is to:
- Strengthen the transparency of transactions
- Combat tax evasion
- Digitalize revenue management in the restaurant and service sectors
