Tunisia Expands Mandatory E-Invoicing to All VAT-Service Transactions from January 2026

Expansion of E-Invoicing Requirements: The Finance Law for 2026, published on December 12, 2025, amends the VAT Code to expand the mandatory scope of electronic invoicing to include service provision operations, enhancing Tunisia’s tax reform and digital transformation efforts.
Previous E-Invoicing Mandates: E-invoicing was already required for Business-to-Government (B2G) transactions with state and public entities, as well as for the sale of medicines and fuels between professionals, excluding retailers.
Compliance and Implementation: Effective January 1, 2026, businesses in Tunisia must prepare for these changes, and further guidance from authorities is expected to help them understand and comply with the new regulations.

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Tunisia expanded its mandatory e-invoicing to cover all service transactions subject to VAT, effective January 1, 2026.
Previously, e-invoicing was required only for certain B2G and B2B transactions.
The new law includes liberal professions, telecommunications, insurance, hospitality, transportation, IT, and all other VAT-liable services.
There is no formal grace period; penalties apply immediately for non-compliance.
Service sector businesses in Tunisia must act quickly to comply with the new requirements.

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E-invoicing