Electronic Invoicing Debate Launched by CONECT in Response to Ministry of Finance Announcement
The CONECT has initiated a debate on electronic invoicing, mandated by the finance laws, during an event held on Wednesday, January 14, 2026, in Tunis. In this regard, Mehdi Bhouri, a member of the CONECT's national executive board, sounds the alarm on the imminent implementation of electronic invoicing, stemming from the finance laws.
Key Findings of the Survey
A field survey conducted from January 6 to 12 among approximately sixty companies from the services, industry, and commerce sectors revealed an economy caught off guard. Although the legal calendar has been in development since 2016, preparation has been lacking. To anticipate this reform, the CONECT has conducted various analyses, including:
- A study of the legal calendar
- A comparison of experiences from over 80 countries
- A "flash" survey, which paints an alarming picture The results show that:
- 66% of companies are not prepared and have not begun adapting, fearing immediate risks such as the cessation of their invoicing
- 83% consider their level of information to be low or medium
- 67% anticipate a critical impact on their activities, including sanctions and technical malfunctions
Main Obstacle: Lack of Information
The lack of information emerges as the primary obstacle, cited by 74% of respondents. "This is not an exhaustive survey, but a rapid poll to take the pulse of companies," explains Mehdi Bhouri. He calls for support for digitization but advocates for caution.
Comparative Studies
Comparative studies demonstrate that countries that have imposed electronic invoicing without solid infrastructure or support have experienced resounding failures. Mehdi Bhouri recalls that these countries have faced significant challenges.
CONECT's Proposals
The CONECT proposes five priority axes to manage the immediate impossibility of implementing new tax obligations (electronic invoicing via Fato), in response to sanctions scheduled for December 2025:
- Suspension and Immediate Postponement: Suspension of obligations, with an official note confirming a moratorium of at least six months to allow for adequate preparation. Maintenance for already concerned sectors and voluntary pilot phase with enhanced support.
- Massive Support: Information campaign in partnership with national organizations; single assistance desk (guaranteed response); targeted training; sectoral guides; compliance workshops; and financial aid (subsidies, subsidized loans, cost coverage).
- Infrastructure Optimization: Revision of the Fato platform monopoly to avoid the risk of generalized failure; reduction of tariffs (invoice and subscription) adapted to SMEs; improvement of ANCE deadlines; performance guarantees (availability ≥ 99.5%, optimized response time).
- Fiscal Equity and Progressive Deployment: Staggered calendar over 2-3 years (large companies immediately, medium-sized companies: 1 year, small companies: 2 years, very small companies: 3 years); inclusion of informal sectors; proportional and progressive sanctions.
- Partnership Governance: Open consultation inspired by international successes (e.g., Brazil, -20% VAT fraud); partnership governance and regular impact assessments to correct current compliance gaps.
