Digitalization of the Tunisian Tax System: Expansion of Electronic Invoicing
The 2026 Finance Law marks a new stage in the digitalization of the Tunisian tax system by expanding the scope of electronic invoicing, which will now cover service provision operations, in addition to the already affected operations.
Key Provisions
This measure is provided for by Article 53 of the 2026 Finance Law, adopted and published in the Official Journal of the Republic of Tunisia (JORT). It amends Article 18 of the Value-Added Tax Code, specifically subsection V of paragraph II (thirdly).
Modifications to the Tax Code
The text introduces the addition of the expression "service provision operations as well as" to the provision related to the obligation to issue electronic invoices. This modification means that the obligation to use electronic invoicing is no longer limited to transactions involving goods, but also extends to provided services.
Objectives of the Expansion
The expansion of electronic invoicing is part of a logic of modernizing the tax administration, strengthening the traceability of economic transactions, and combating tax evasion. By integrating service provision into the scope of digital invoicing, the legislator aims for greater transparency of operations subject to VAT.
Progress Towards Digitalization
With this provision, the 2026 Finance Law confirms the orientation towards a progressive generalization of digital tools in tax management. The extension of electronic invoicing to services constitutes a key stage in the digital transformation of the relationships between the tax administration and taxpayers.
