Article 53 of the 2026 Finance Law has expanded the scope of electronic invoicing. Henceforth, the electronic invoicing obligation is also extended to service provision operations. This measure comes into effect from January 1, 2026.
Until now, electronic invoicing is mandatory for:
– Companies under the Directorate of Large Enterprises (DGE) for transactions with the State, local authorities, public institutions, and enterprises,
– Sales of pharmaceuticals between professionals, excluding retail merchants;
– Sales of hydrocarbons between professionals, excluding retail merchants.
The electronic invoice must bear the electronic signatures of the seller or service provider, be registered with the authorized body for this purpose, and include a unique reference number issued by that body.
VAT-registered persons who issue electronic invoices are required to file a declaration to that effect with the tax administration, accompanied by a certificate issued by Tunisie Trade Net (TTN).
Penalties (Applicable from July 1, 2025)
A fine of 100 to 500 dinars per invoice shall be imposed on any person who has issued paper invoices for operations mandatorily subject to the electronic invoicing regime, provided that the fine payable based on the total amount of the invoices in question does not exceed 50,000 dinars.
A fine of 250 to 10,000 dinars shall be imposed on any person who issues invoices or fee notes without complying with the mandatory requirements for electronic invoicing. This fine is applied per recorded infraction, regardless of the number of invoices or fee notes constituting the offense.
A fine equal to 20% of the value of the goods shall be imposed, with a minimum of 500 dinars, on any person who transports goods not accompanied by copies of the electronic invoices or documents, or not accompanied by the movement permits prescribed by tax legislation, for operations subject to the electronic invoice obligation, or by equivalent documents.
