Expansion of Electronic Invoicing in Tunisia
As per the provisions of Article 53 of the 2025 Finance Law No. 17, the scope of electronic invoicing has been officially expanded to include service provision operations starting from January 1, 2026.
Major Expansion of the Scope
Until now, the mandatory use of electronic invoices was limited to transactions with the State, local authorities, public enterprises, as well as companies under the Large Enterprises Directorate and certain specific sectors such as the sale of medicines and fuels between professionals. Now, this obligation affects service providers, whether they operate as primary or secondary activities. This includes natural and legal persons operating in the service sector, including liberal professions (subject to the non-commercial profit regime) who must now adapt their fee notes to the electronic format.
Technical Procedures and the Role of "Tunisie Trade Net"
The system relies on the platform managed by the company "Tunisie Trade Net" (TTN), responsible for automated processing, registration, and conservation of invoices. To be compliant, an electronic invoice must contain the same mandatory information as a paper invoice, while integrating an electronic signature and a visible electronic stamp. Companies must imperatively file a declaration with the tax authorities, accompanied by a certificate proving their membership in the electronic invoicing network.
Financial Penalties
The adoption of this system is not only a matter of modernization but also a condition for deducting VAT. To exercise their right to deduction, taxpayers must hold invoices or fee notes that comply with the legislation in force. Failure to comply with this obligation exposes offenders to strict penalties. The law provides for a tax fine of 100 to 500 dinars per paper invoice issued when it should have been electronic, with a ceiling of 50,000 dinars per calendar year.
Progressive and Flexible Implementation
Aware of the technical challenges, the tax administration has introduced some flexibility for the transition phase. Service providers who have already submitted a membership application to the approved organization (TTN) but have not yet completed the technical procedures are authorized to continue issuing paper invoices provisionally. However, it is reminded that all providers legally required to join the system must initiate their procedures without delay to regularize their situation within the network. Certain specific documents, such as contracts, account statements, or debit notes in sectors with particular uses, remain outside the scope of electronic invoicing for the time being.
