Mustapha Mezgheni, former CEO of Tunisie TradeNet (T-TN) and former adviser to the Ministry of Finance, said electronic invoicing is an unavoidable strategic choice to reform the tax system and strengthen transparency.
However, he stressed that the current modalities of its implementation raise serious issues, particularly regarding the clarity of legal texts, companies’ preparedness, and their actual ability to comply with the law.
Speaking on Express FM on Friday, January 9, 2026, Mezgheni said the problem lies not in the principle of electronic invoicing itself, but in the accelerated pace of its rollout and the lack of official support and explanations.
In his view, the Tunisian economy needs a transition period of at least two years to absorb this digital shift in a balanced manner.
He explained that the current law refers to service-provision operations, not only service companies. Legally, this means that any industrial or commercial company providing a service is subject to electronic invoicing for that activity.
However, he noted, this interpretation has not been simplified or officially clarified, opening the door to conflicting readings, including within professional and administrative circles.
He described this situation as unhealthy and in urgent need of official clarification.
Warning over the severity of sanctions under the 2026 Finance Law
Mezgheni warned about the severity of penalties set out in the finance law, including fines ranging from 100 to 500 dinars for each non-electronic invoice that should have been issued electronically, as well as penalties related to missing mandatory invoice details, which can reach up to 10,000 dinars per invoice.
He also pointed out that sanctions apply not only to the issuing company, but also to the client who fails to request an electronic invoice—creating a complex situation where the client may refuse to pay without one, while the company may be technically unable to issue it.
Mezgheni called for practical solutions, including: issuing official explanatory notes by the tax administration clearly defining the parties concerned and application procedures; introducing a transition period temporarily allowing paper invoices with subsequent electronic regularization; and adopting a gradual rollout based on company size and capacity.
He noted that while such explanatory notes do not have the force of law, they are binding on the administration and can protect companies from abusive interpretations or penalties.
He concluded that electronic invoicing is an important structural reform, but its success depends on gradual implementation, clarity, and support, not solely on sanctions. He stressed that the adoption of laws must always be accompanied by the necessary conditions for their application, so that digital reform becomes a lever for development and transparency rather than a burden on businesses.
