Tunisia Extends Mandatory E‑Invoicing to Services from January 2026
Tunisia has expanded its mandatory electronic invoicing (e‑invoicing) regime to cover a broad range of VAT‑liable services, effective 1st January 2026, under the 2026 Finance Law (Article 53). Previously limited to select goods sectors and B2G transactions, the mandate now includes professional services, IT and telecom, insurance, transport, hospitality, training, and other VAT‑liable service sectors, representing a significant broadening of the digital tax base.
Structured invoices must be issued in compliance with Tunisia’s national XML standards, digitally signed, and submitted via the government’s Tunisie Trade Net portal. Businesses failing to comply face fines and administrative penalties, while authorities have indicated some flexibility for SMEs during the initial transition.
The extension addresses the historically under‑reported service economy, which encompasses more than 310,000 registered service providers, and aims to strengthen VAT transparency, reduce evasion, and improve real‑time reporting.
The law is expected to accelerate integration of e‑invoicing with other digital tax systems, such as customs and fiscal reporting platforms, marking a critical step in Tunisia’s comprehensive digital compliance strategy.