New Tax Measure Targets Online Transactions and Informal Economy
Article 63 of the 2025 Finance Law Introduces 3% Withholding Tax on Online Sales
As of January 1, 2025, a 3% withholding tax will be applied to sales and deliveries of products made by individuals without a tax identification number. This measure, initiated by the tax authorities, aims to integrate the informal economy into the formal sector.
A Response to the Informal Economy
The informal economy, although difficult to measure precisely, represents a significant portion of economic activities in many countries, including Tunisia. It often escapes tax and regulatory systems, depriving the state of essential revenue and creating competitive imbalances between formal and informal businesses.
Objectives of the Measure
The 3% withholding tax aims to:
- Combat tax evasion: by targeting online transactions, this mechanism seeks to limit sales that escape taxation.
- Improve transaction transparency: sellers without a tax identification number will be incentivized to regularize their situation to avoid this withholding tax.
- Encourage the formalization of economic activities: by making the informal sector less attractive, this measure could encourage actors to integrate into the formal circuit and participate in economic development.
Global Context
The digitalization of the economy has led to the growth of e-commerce, but it has also made it more complex for tax authorities to track transactions. Many countries have adopted similar measures to tax online activities. For example, in the European Union, a VAT reform has been implemented to more effectively tax sales made through marketplaces.
Challenges to Overcome
Despite its ambition, this measure may face certain obstacles:
- Resistance from informal actors: undeclared online sellers may seek to circumvent the withholding tax.
- Technical implementation: tracking digital transactions will require advanced tools to ensure the effectiveness of this withholding tax.
- Impact on small traders: some informal sellers, often from vulnerable groups, may view this measure as an additional burden.
Conclusion
The introduction of this withholding tax marks a significant step in the fight against tax evasion and the reinforcement of economic transparency. By seeking to integrate informal actors into the tax framework, the state aims to balance the rules of the game and create a more equitable economic environment. However, its success will depend on the authorities' ability to combine coercive measures with adapted incentives to favor the progressive integration of the concerned actors.
