Two-thirds of companies are at immediate risk of regulatory non-compliance, according to a survey conducted by the Confederation of Tunisian Citizen Enterprises (CONECT) between January 6 and 12, 2026, following the entry into force of Article 53 of the 2026 Finance Law relating to electronic invoicing.
The study shows that 66% of companies have neither started nor prepared for compliance, while 83% report an insufficient level of knowledge of the regulations, ranging from none to moderate.
This lack of awareness is fueling serious concerns about the impact on business activity. As a result, 67% of companies anticipate a critical or significant impact, citing risks of suspension, penalties, or major disruptions.
The lack of clear information appears to be the main obstacle to compliance, cited by 74% of respondents.
Other barriers were also identified, including legal uncertainties (44%), lack of technical support (40%), high adaptation costs (36%), insufficient training (34%), delays deemed excessive at the National Electronic Certification Agency (ANCE) (33%) and the technical complexity of procedures (30%).
Urgent need to suspend the application of sanctions
According to CONECT, Article 53 of the 2026 Finance Law extends the obligation of electronic invoicing to service providers, thereby expanding the scope of the system to more than 350,000 Tunisian companies.
This extension follows the mechanism introduced by the 2016 Finance Law, which initially targeted large companies, the public sector and certain sensitive sectors, notably pharmaceuticals and fuels.
The Tunisian technical system is based on three mandatory components: the El Fatoora platform, operated by Tunisia TradeNet; the TEIF (Tunisian Electronic Invoice Format); and the electronic signature certificate issued by ANCE.
A sanctions regime has been in force since July 2025, providing for fines ranging from 100 to 500 dinars per paper invoice, with an annual cap of 50,000 dinars.
In light of the survey results, CONECT called for the immediate suspension of sanctions for service providers and for a postponement of at least six months of the obligation, to allow companies sufficient time to prepare.
Opening to competition and cost reduction
The organization also emphasized the need for a gradual opening to other certified platforms in order to stimulate competition, foster innovation, and reduce structural dependence.
It further stressed the need to revise the current pricing structure, recommending a significant reduction in the cost per invoice, currently set at 0.190 dinars, as well as the monthly subscription fee of 10 dinars, to ease the burden on small and medium-sized enterprises.
It also highlighted the urgent need to speed up the issuance of electronic signature certificates and simplify administrative procedures.
Finally, CONECT called for the creation of a joint steering committee bringing together the tax administration, Tunisia TradeNet, professional organizations (CONECT, UTICA, UTAP), technical experts, and representatives of SMEs.
This committee would be responsible for monitoring the implementation of the system. CONECT also stressed the need to publish an independent evaluation of the system for the 2016–2025 period, including quantified results, feedback from the companies concerned, identification of malfunctions, and lessons learned and best practices.
For the employers’ organization, a structural reform of this scale cannot succeed without adequate preparation, strong support measures, optimized infrastructure and continuous dialogue with economic stakeholders.
