Type: Legislation
Effective Date: January 1, 2026
Tunisia plans to expand mandatory e-invoicing to include service transactions starting January 1, 2026, as outlined in the draft 2026 Finance Law published on October 14, 2025. Currently, e-invoicing in Tunisia applies only to B2G transactions and specific sectors like fuel and pharmaceuticals. This reform follows Administrative Note No. 10/2025, which introduced penalties for non-compliance earlier in the year. The move aims to enhance transparency, streamline tax reporting, and strengthen fiscal control across all sectors. If implemented, it will significantly broaden the country’s digital tax framework and align with ongoing efforts toward comprehensive tax modernization.
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