Tunisia’s 2027 Finance Bill Targets Informal Economy with New Rules for Delivery Services and E-Platforms

As part of ongoing efforts to integrate the informal sector, broaden the tax base, and enhance transparency in online commercial transactions, Article 66 of the draft 2027 Finance Law introduces significant provisions governing the activities of delivery service providers and electronic platforms. The primary objective is to address remote sales of goods originating from parallel markets, a segment that often evades regulatory oversight.

Mandatory Reporting Requirements

Under the new regulations, the following entities are required to submit a nominal list of all goods and product suppliers with whom they interact to the tax administration:

• Delivery service providers for goods sold via the Internet and audiovisual broadcasting means.
• Electronic platform providers that facilitate connections between suppliers and delivery service providers.

Submission Details

• Frequency: The declaration must be submitted within the first 15 days of each semester.
• Format: It must follow a model prepared by the tax administration.
• Required Information:
  • The supplier’s identity.
  • The supplier’s tax identification number (or, in the absence of a tax ID, their national identity card number).
  • The total amount of transactions conducted.

Penalties for Non-Compliance

To ensure the effectiveness of these measures, strict penalties have been established for non-compliance:

• 5% Fine: A fine equal to 5% of the value of undeclared transactions.
• 200 TND Fine: A fine of 200 Tunisian Dinars for each piece of information that is missing, incomplete, or erroneous, provided it does not directly relate to the transaction amounts.

Strategic Impact and Business Implications

By targeting the logistics chain and technological intermediaries, this provision serves as a strategic lever to reduce the informal economy and ensure fair competition among businesses.

While some suppliers may attempt to handle deliveries in-house to bypass these regulations, doing so is likely to be economically unviable. In either scenario—whether using third-party delivery services or managing logistics internally—suppliers risk losing their price-based competitive advantages.

Recommendation: The most viable solution for businesses is to officially register their operations and take advantage of the new incentives and benefits offered under this draft Finance Law.