- 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
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
