Tunisia Extends Mandatory E-Invoicing to Service Transactions

Expansion of E-Invoicing Framework: Tunisia’s draft 2026 Finance Law, published on October 14, 2025, proposes to include service transactions under the country’s mandatory e-invoicing system, set to begin on January 1, 2026, pending parliamentary approval by December 10, 2025.
Current Requirements: At present, e-invoicing is mandatory for all B2G transactions and specific B2B transactions in the fuel and pharmaceutical sectors, with penalties already established for non-compliance as per earlier guidance.
Significant Milestone: The inclusion of service transactions marks a significant expansion of Tunisia’s e-invoicing obligations, reflecting the country’s ongoing efforts to enhance its digital tax administration and streamline compliance processes.

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Tunisia Expands E-Invoicing to Services: New Mandate Proposed for January 2026 Implementation

Tunisia’s draft 2026 Finance Law proposes expanding mandatory e-invoicing to include service transactions, effective January 1, 2026, if adopted.
Currently, e-invoicing covers B2G transactions and high-volume B2B flows (medicines and fuels) involving large businesses and professional sellers.
E-invoices must be issued in XML, electronically signed, submitted, validated, and archived via the national El Fatoora platform (TTN).
Penalties for non-compliance range from TND 100 to TND 50,000 per invoice, with enforcement already in place for existing mandates since July 2025.
Service providers must complete onboarding, manage e-signature certificates, and ensure ERP data mapping to comply by the go-live date.

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