- Tunisia is a leader in Africa for digital tax administration with its e-invoicing system “el fatoura” launched in 2016.
- The system aims to increase tax transparency, reduce VAT fraud, and support digital transformation.
- Tunisia was the first African country to mandate e-invoicing, initially for B2G transactions and large enterprises, later expanding to B2B operations.
- The Direction Générale des Impôts (DGI) leads the initiative, aligning with the Digital Economy Strategy 2025.
- The legal framework includes the 2016 Finance Law, Decree No. 2016-1066, and the 2025 Finance Law.
- The system uses the Tunisie TradeNet (TTN) platform for e-invoice registration and validation.
- E-invoices must include a TTN reference number, electronic signatures, and mandatory fields.
- By 2025, e-invoicing is mandatory for government transactions, large companies, and regulated sectors.
- The implementation has been phased, starting in 2016 with large taxpayers and expanding to medium-sized enterprises and B2B transactions.
Source: vatabout.com
Tunisia advances e-invoicing roll-out: new sectors and penalties announced
- Expansion of E-Invoicing Mandate: Tunisia is extending its e-invoicing requirements to high-volume business-to-business sectors and making it mandatory for all transactions involving governmental entities, enhancing compliance across various sectors.
- Compliance Requirements: Taxpayers must declare their e-invoicing intentions to the Tunisian Tax Authority, issue invoices through the central “El Fatoora” platform in XML format, and ensure invoices are validated and archived by Tunisia Trade Net.
- Penalties for Non-Compliance: Starting July 1, 2025, penalties for failing to comply with e-invoicing mandates will range from 250 to 50,000 TND for non-compliant invoices, and fines of 100 to 500 TND for continued use of paper invoices, capped at 50,000 TND.
Source Pagero
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
