Tunisia’s FTAPME Proposes New “Fiscally Disciplined” Business Status in 2027 Budget Bill
The Tunisian Federation of Artisans and Small and Medium Enterprises (FTAPME) has proposed the creation of a new legal status for “fiscally disciplined” businesses as part of the draft 2027 Finance Law, according to reports by the Tunisian Press Agency (TAP). The initiative aims to better distinguish small, medium, and micro-enterprises (SMEs) and artisans that consistently meet their fiscal, social, and legal obligations, granting them access to a broader range of support mechanisms.
Addressing Public Sector Payment Delays
The proposal also tackles a critical issue affecting the cash flow of small businesses: payment delays from the public sector. FTAPME seeks to allow companies that owe money to the tax authority but are simultaneously waiting to be paid by the state to offset these amounts against each other.
Specifically, an SME could claim its receivables from the state, local authorities, or public enterprises to deduct them from its outstanding tax or social security debts. The actual amount due would then be calculated based on the remaining balance after this offset. According to TAP, a company would not be considered in tax default, nor would it face penalties or lose certain benefits, up to the amount owed to it by the administration or a public body.
This measure would be supported by verifiable documentation, including public contracts, purchase orders, delivery certificates, accepted invoices, administrative decisions, or court judgments. To facilitate this process, the Federation proposes the establishment of a dedicated national digital platform for these operations, with a maximum 30-day deadline for the administration to rule on any request.
Additionally, the proposal includes the issuance of a “Net Fiscal Status Certificate.” This document would clearly outline the company’s tax debts, recognized public receivables, offset amounts, and the final remaining balance. The primary goal is to prevent state payment delays from hindering a company’s ability to participate in public tenders or access aid programs.
Principle of Reciprocity
The proposal also introduces a principle of reciprocity. If the state exceeds legal payment deadlines, the company would be entitled to claim late payment penalties. Consequently, the relationship between the administration and the business would no longer be viewed solely through the lens of tax obligations, but also in terms of the financial commitments of both parties.
Benefits for Fiscally Disciplined Businesses
In line with this approach, businesses granted the “fiscally disciplined” status would be eligible for several advantages. FTAPME specifically proposes:
- Financial and Tax Incentives: Linked to jobs actually created and declared.
- Partial Coverage of Employer Social Security Contributions: For new hires.
- Priority Access: To public programs dedicated to investment, training, business recovery, exports, as well as public guarantee and financing mechanisms.
Funding the Initiative
To support this framework, the Federation proposes allocating an initial budget equivalent to 1% of eligible tax revenues, ensuring that this commitment does not compromise the state’s budgetary balance.
