Electronic Invoicing Becomes Mandatory in Tunisia
As of January 1, 2026, electronic invoicing will no longer be an option in Tunisia. It will become a legal obligation for a wide range of companies and professionals, particularly in the service sector. This major tax reform, which has been underway for nearly a decade, is accelerating rapidly just hours before its entry into force. To understand the issues, concrete obligations, and implementation difficulties, we spoke with Kais Fekih, an accounting expert, to shed light on the legal and technical framework.
A Long-Awaited Reform
Electronic invoicing is not new in Tunisia, having been introduced by law in 2016 to align with international standards, particularly European ones. "At the time, the system was timid," notes Fekih, adding "there was little visibility, little explanation, and no real sanctions." As a result, even large companies, which were initially targeted, did not adopt it en masse.
A Turning Point
The real turning point came when the state imposed electronic invoicing on private providers working with public companies. The goal was clear: to ensure better fiscal monitoring of transactions with the administration. It was at this point that the system began to take shape, with the TTN (Tunisie TradeNet) designated as the central platform for processing and transmitting electronic invoices.
Sanctions Change the Game
For a long time, the lack of sanctions hindered adoption. The situation changed when financial penalties were introduced for large companies. In the event of non-issuance of an electronic invoice, the sanction can reach 500 dinars per invoice. However, what few actors had anticipated was the extension of the system far beyond large structures.
A Wide Range of Sectors Affected
As of January 1, 2026, the entire service sector will be subject to the obligation of electronic invoicing. The deadline is extremely short, barely a few weeks, for a sector that represents over 350,000 providers. This includes companies and individual enterprises under the real regime, such as accountants, lawyers, doctors, engineers, architects, artisans, hotels, travel agencies, banks, insurance companies, transporters, IT professionals, consultants, and designers. In short, almost all service activities.
A Heavy and Technical Procedure
Contrary to a common idea, electronic invoicing is not just a matter of sending a PDF by email. It is a structured system, based on several mandatory steps. The first step is to obtain an electronic signature from the NCE (National Agency for Electronic Certification). Without this signature, no subscription is possible. Once the signature is obtained, the company must constitute a complete file with the TTN, including forms, contracts, and legal documents.
Technical Tests and Uncertain Delays
Technical tests are then imposed before going into production. After subscribing to the TTN, an additional step is required with the tax administration, via the submission of a letter of information confirming subscription to the system. Again, the deadlines are uncertain. According to the expert, neither the NCE nor the TTN currently has the human and technical resources to absorb such a volume of requests in such a short time. A realistic estimate puts the complete process at around six months, well beyond the official calendar.
An Incomplete System Without Clients
Electronic invoicing relies on a complete chain. A service company issues an invoice, transmits it to the TTN, which then transmits it to the final client. But if this client is not themselves a subscriber to the system, the process stops. Imposing the obligation only on providers, without gradually integrating their clients, creates a partially functional system without real economic purpose, other than rapid information for the tax administration.
A European Model... Still Under Construction
The European experience invites caution. "In France, electronic invoicing has been in preparation for four years, with successive postponements," notes Kais Fekih. The implementation is now announced for September 2026, without absolute guarantee. If an economy like France is struggling to finalize the system despite significant resources, the question of Tunisia's ability to succeed in this transition in a few weeks remains open.
Concrete Benefits
However, despite the criticisms, electronic invoicing presents concrete benefits. In the event of a tax audit, it allows for securing the declared turnover and limiting systematic suspicions of concealment. It also reduces the arbitrariness of controls and provides more traceability for both the administration and companies.
What to Do Now
The central recommendation is clear: submit at least a subscription request, even if the system is not yet fully operational. In parallel, the development of private providers of electronic invoicing solutions becomes essential.
