Electronic Invoicing Obligation Sparks Debate in Tunisia
As of January 1, 2026, the electronic invoicing obligation applies to all service providers, affecting a wide range of sectors, including liberal professions, telecommunications operators, insurance companies, hospitality, and transportation. In response to this extension, several members of the Assembly of People's Representatives (ARP) submitted a bill on January 22, 2026, to amend Article 53 of Law No. 17 of 2025 related to the 2026 Finance Law. According to them, the obligation could pose difficulties for many economic actors, reports the TAP agency.
Background
This issue has sparked lively debates among parliamentarians and economic actors. The proposed amendment, submitted shortly after the entry into force of the electronic invoicing obligation and following lengthy parliamentary discussions on the 2026 Finance Law, aims to temporarily restrict the scope of this obligation. Initially, it would only concern service providers from companies under the direction of large enterprises, in accordance with current legislation.
Proposed Amendment
The amendment also provides for the establishment of a progressivity principle in the generalization of electronic invoicing, allowing the tax administration to complete its technical and organizational preparations before a large-scale implementation. In accordance with this proposed amendment, the ministries in charge of Finance, Economy, Trade, and Communication Technologies are required to produce a joint report, which the government must transmit to the Assembly of People's Representatives (ARP) within a maximum of 30 days. This report must include:
- An assessment of the level of technical and organizational preparedness for the implementation of an electronic invoicing system for goods and services
- An estimate of the financial costs, as well as the needs in infrastructure and human resources for the progressive extension of electronic invoicing to service activities
- An analysis of the devices for protecting personal data and accounting and professional information
- A proposal for a realistic and progressive calendar for the generalization of electronic invoicing in the service sector
Concerns and Criticisms
According to the cited source, the deputies believe that the generalization of electronic invoicing is, in principle, a legitimate approach to modernizing the tax administration and strengthening transparency. However, they consider that the immediate extension of this obligation to all service providers appears difficult to apply in current conditions. They highlight several structural shortcomings, including the absence of a unified national system capable of managing the diversity of trades and economic models in the service sector. They also point out the limitations of the existing digital ecosystem, marked by a lack of adapted infrastructure, as well as insufficient training and technical support mechanisms for economic operators.
Risks and Consequences
In this context, parliamentarians warn of the risk of this obligation becoming an additional administrative burden, difficult for many actors to assume, particularly small and medium-sized enterprises and liberal professions, which often lack the necessary human and technological resources to rapidly transition to electronic invoicing. The signatories of the amendment also criticize the approach taken by Article 53, which they deem incompatible with the principle of progressivity, a pillar of modern tax reforms. By imposing the same requirements on all companies, the text does not distinguish between large structures, better prepared to absorb these changes, and smaller economic actors, exposed to much greater constraints.
Conclusion
Finally, the deputies believe that any reform imposing new obligations must be accompanied by objective conditions allowing for its effective application. Otherwise, they warn, electronic invoicing could be perceived not as a tool for support and modernization, but as a coercive instrument, likely to undermine the trust of taxpayers and compromise the very objectives of the tax reform.
