All service providers are now required to register for electronic invoicing, in accordance with the provisions of the 2026 Finance Law, said tax adviser and member of the National Tax Council Mohamed Salah Ayari, urging professionals to register as soon as possible with the Tunisian Trade Network (RTC) to avoid any legal or tax issues.
He explained that the current difficulty does not lie in the principle of electronic invoicing itself, but rather in its practical implementation, particularly due to the heavy pressure on the RTC platform, which is struggling to process tens of thousands of registration requests quickly.
He stressed that registration and submission of an application remain the only practical solution currently available, noting that proof of submission allows professionals to protect themselves in the event of a tax audit.
Regarding sanctions, the member of the National Tax Council clarified that the legal texts distinguish between financial penalties related to failure to comply with invoice information requirements or fee schedules, and custodial penalties, mainly linked to tax fraud, such as failing to issue invoices despite completed transactions, or issuing incomplete or inflated invoices with fraudulent intent.
He emphasized that the latter sanctions are not directly related to electronic invoicing, but rather to practices that violate tax legislation.
He also pointed out that nearly 400,000 service providers are involved in electronic invoicing.
This large number calls for a more gradual and realistic approach to implementation, in order to maintain a climate of trust between the tax administration and taxpayers, rather than creating tension and confusion.
As for liberal professions, such as doctors, lawyers, consultants, and chartered accountants, Ayari explained that fee notes are considered, from a tax perspective, equivalent to invoices, and that there is no fundamental difference between them in terms of legal obligations.
He noted that liberal professionals are also concerned about the electronic invoicing system and are awaiting the publication of official explanatory notes to clarify practical aspects and remove any remaining ambiguity.
