Electronic Invoicing: Proposal to Extend Mandatory Implementation Deadline
The Assembly of People's Representatives is examining a proposal to extend the deadline for the mandatory implementation of electronic invoicing, as stipulated in Article 53 of the 2026 Finance Law. The goal remains digitalization, but the aim is to avoid a rushed implementation that could disrupt economic activity.
Reasons for the Proposal
The initiators of the proposal believe that the system is not yet ready, lacking technical and logistical maturity. The platform will need to process over 400 million invoices per year, with a national register of over 800,000 companies, requiring a solid infrastructure, enhanced cybersecurity, and reliable digital identification.
Challenges Faced by Operators
Many operators, especially small and medium-sized enterprises (SMEs) and small professions, are still struggling to obtain electronic signatures or register. Immediate implementation would create blockages and exacerbate inequalities between companies that are ready and those in transition.
Gradual Approach
Deputies are advocating for a gradual approach, seeking a clear legal framework for the transition period. Some prefer incentives to sanctions, with benefits for companies that commit to the process.
Background
Electronic invoicing has been in place in Tunisia since 2016, already covering certain sectors such as foreign trade via Tunisia TradeNet. The debate centers on the pace and conditions of extension.
Securing the Digital Transition
This proposal aims to secure the digital transition, ensuring legal stability and economic continuity. By extending the deadline, the government can provide a more gradual and supportive framework for businesses to adapt to the new system, ultimately promoting a smoother and more successful implementation of electronic invoicing.
