Tunisia Proposes 2026 Finance Bill to Expand Mandatory E-Invoicing to All Goods and Services

• The 2026 Finance Bill in Tunisia proposes expanding mandatory e-invoicing to cover both goods and services, effective January 1, 2026.
• The amendment updates the VAT Code, requiring e-invoices for all services, not just goods, and extends the mandate beyond current B2G and select B2B transactions.
• This change aligns with Tunisia’s tax reform and digital transformation strategy to improve transparency, compliance, and efficiency.
• Strict financial and criminal penalties for non-compliance with e-invoicing requirements are already in place, with phased enforcement since January and July 2025.
• If approved, further regulations and technical guidance will be issued to help taxpayers comply with the expanded e-invoicing rules.

Source: kpmg.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.

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