Tunisia Adopts Measures to Combat Tax Fraud in E-commerce and Audiovisual Transactions
As part of the 2025 finance law, Tunisia has introduced a series of measures to combat tax fraud, particularly in the areas of online sales and audiovisual transactions. Specifically, Article 68 of Law No. 48 of 2024, dated December 9, 2024, which frames these new provisions, imposes strict obligations on delivery service providers.
Under this legislation, delivery service providers are now required to apply a 3% withholding tax on amounts paid by customers for products purchased from online sellers or through audiovisual channels. However, this obligation only applies if the sellers do not provide their tax identification card. This measure aims to integrate online sellers and audiovisual broadcasters into the official tax circuit and combat fraudulent practices that are rampant in these sectors.
This provision came into effect on January 1, 2025, and applies to all transactions carried out by delivery service providers, whether individuals or legal entities, including public institutions such as the Tunisian Post Office. Note that the amounts concerned are no longer limited to those exceeding 1,000 dinars, as was previously the case. All payments, regardless of their amount, must now be subject to this withholding tax if the seller does not present their tax identification card.
Delivery service providers are required to declare the amounts subject to this withholding tax on a monthly basis and pay them to the public treasury. They must also submit an annual detailed declaration specifying the amounts collected and the identity of the beneficiaries.
This new tax obligation does not modify the withholding tax rates applicable when sellers present a tax identification card. In this case, the withholding tax remains at 1.5%, 1%, or 0.5%, depending on the nature of the transaction, but only for amounts exceeding 1,000 dinars, including taxes.
On the other hand, penalties are provided for delivery service providers who fail to comply with this new obligation. In the event of non-payment or incomplete payment of the withholding tax, fines equal to the unpaid amounts are applicable. These fines are doubled in the event of a repeat offense within two years. Additionally, criminal penalties are provided for delivery service providers who fail to pay the amounts due within six months of the payment deadline.
