Introduction of Mandatory Cash Registers in Tunisia's Food Service Sector
As of July 1, 2026, the food service sector in Tunisia is entering a new phase of fiscal control with the widespread adoption of cash registers.
Key Provisions
All establishments offering on-site consumption, including cafes, restaurants, tea rooms, and similar activities, are now required to record all customer transactions using certified equipment. This move is part of the progressive digitization of tax flows, in accordance with Article 48 of the 2016 Finance Law.
Objectives and Deployment Schedule
This step marks the extension of a system already tested in certain categories of the tourism sector, aiming to strengthen transaction traceability and limit informal practices. The deployment schedule provides for a gradual extension:
- As of July 1, 2027, the obligation will be extended to individuals subject to the real tax regime and declaring their income on a monthly basis, thus broadening the scope of application beyond just businesses.
- From July 1, 2028, the measure will become even broader, covering all other individual operators offering on-site consumption services.
Non-Compliance Penalties
However, any person who fails to comply with the provisions of Article 59 ter of the Code of Tax on Income of Natural Persons and Corporations, or who modifies a cash register, or destroys or falsifies the data recorded therein, will be subject to penalties.
Reference Documents
For more information, please refer to:
