Tunisia Extends Mandatory E‑Invoicing to All Service Providers Effective 2026

Tunisia is accelerating its digital tax reform by expanding mandatory electronic invoicing (e‑invoicing) to include all service providers. This expansion—effective 1 January 2026—builds on existing e‑invoicing obligations that previously covered only specific sectors and B2G transactions. The clarification from the Tunisian tax administration follows major legislative updates introduced in the 2026 Finance Law (Article 53/Article 56, depending on source), which formally amends the VAT Code to include service provision activities. [kpmg.com], [lucapacioli.com.tn]

Background: Earlier E‑Invoicing Rules

Before the expansion, Tunisia’s e‑invoicing mandate applied to a narrow scope:

• B2G transactions by large enterprises registered with the Direction des Grandes Entreprises (DGE)
• B2B sales of pharmaceuticals (between professionals, excluding retailers)
• B2B sales of hydrocarbons/fuels (excluding retail)
  [kpmg.com], [en.african…anager.com]

These initial requirements were part of Tunisia’s long‑term fiscal digitization strategy, dating back to the 2016 Finance Law and subsequent regulatory decrees. [lucapacioli.com.tn]

What the 2026 Expansion Covers

1. All Services Now In Scope

The new mandate extends electronic invoicing to all VAT‑liable service transactions, including:

• Liberal professions (lawyers, accountants, doctors, architects, engineers)
• Hospitality and tourism (hotels, travel agencies, restaurants)
• Transportation services
• Telecommunications and insurance
• IT, consulting, engineering, and other professional services
• Any other service subject to VAT
  [lucapacioli.com.tn], [vatupdate.com], [sovos.com]

This expansion impacts over 380,000 service providers across Tunisia’s economy. [lucapacioli.com.tn]

2. Effective Date

The mandate becomes fully effective 1 January 2026, with no formal grace period reported by most sources. Penalties apply immediately for non‑compliance. [vatupdate.com]

Technical & Compliance Requirements

The El Fatoora Platform (TTN)

All required invoices must be issued through the El Fatoora platform, operated by Tunisie TradeNet (TTN). The system uses the Tunisian Electronic Invoice Format (TEIF)—an XML‑based standard aligned with international e‑invoicing frameworks.[lucapacioli.com.tn]

Mandatory Electronic Signature & Registration

Electronic invoices must:

• Carry the electronic signature of the seller/service provider
• Be registered with the TTN‑authorized platform
• Include a unique reference number issued by TTN [en.african…anager.com]

VAT‑registered entities must also file a declaration with the tax administration and provide supporting certification showing TTN registration.
[en.african…anager.com]

Penalties for Non‑Compliance

Tunisia has strengthened penalty regimes through administrative guidance and the 2025‑2026 Finance Laws.

Financial Penalties

• Paper invoice issued instead of e‑invoice: 100–500 TND per invoice (up to 50,000 TND annually)
• Incorrect or non‑compliant e‑invoice: 250–10,000 TND per invoice
• Transporting goods without valid e‑invoice documentation: 20% of goods’ value (minimum 500 TND)
  [kpmg.com], [lucapacioli.com.tn], [en.african…anager.com]

Criminal Penalties

For severe violations such as issuing fake invoices or manipulating amounts:

• Imprisonment: 16 days to 3 years
• Fines: 1,000–50,000 TND
  [kpmg.com]

These penalties were first phased in during 2025 and now apply to the entire service sector starting 2026.

Why the Expansion Matters

1. Increased Transparency & Tax Control

The reform strengthens Tunisia’s broader move toward fiscal digitalization and improving VAT collection efficiency. [kpmg.com], [tpa-global.com]

2. Alignment with Global Digital Tax Trends

With global momentum behind real‑time reporting and e‑invoicing (including the EU’s ViDA initiatives), Tunisia’s reform positions the country in line with international best practices. [vatupdate.com]

3. Significant Compliance Obligations

Service providers—many of whom have never operated under digital reporting regimes—must adapt quickly due to the absence of a transitional phase.
[sovos.com]

Key Official and Reference Resources (Links)

Here are the main sources referenced throughout the article:

• KPMG TaxNewsFlash – Tunisia: Finance Bill 2026 Expands E‑Invoicing
  https://kpmg.com/us/en/taxnewsflash/news/2025/10/tunisia-proposed-2026-finance-bill-expands-e-invoicing.html [kpmg.com]
• Luca Pacioli – Tunisia 2026 E‑Invoicing Guide for Service Providers
  https://lucapacioli.com.tn/blog/electronic-invoicing-tunisia-2026-complete-guide-for-service-providers-el-fatoora-ttn-compliance [lucapacioli.com.tn]
• VATupdate – Tunisia Expands E‑Invoicing to VAT‑Service Transactions
  https://www.vatupdate.com/2026/01/14/tunisia-expands-mandatory-e-invoicing-to-all-vat-service-transactions-from-january-2026/ [vatupdate.com]
• Sovos – Tunisia Finance Law 2026: E‑Invoicing Expansion
  https://sovos.com/regulatory-updates/vat/tunisia-finance-law-2026-expands-mandatory-e-invoicing-to-all-services/ [sovos.com]
• African Manager – Tunisia Expands Electronic Invoicing Scope
  https://en.africanmanager.com/tunisia-scope-of-electronic-invoicing-expanded-starting-january-1-2026/ [en.african…anager.com]
• TPA Global – Tunisia Mandatory E‑Invoicing Expansion (2026)
  https://tpa-global.com/2025/11/18/tunisia-mandatory-e-invoicing-expansion-2026/ [tpa-global.com]

Briefing document & Podcast: E-Invoicing & E-Reporting in Tunisia – VATupdate

• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE