Businesses failing to comply with these measures could face penalties ranging from TND 100 to TND 500 per invoice, capped at TND 50,000.
Regfollower Desk
Tunisia’s government has proposed significant updates to its electronic invoicing (e-invoicing) framework under the 2026 Finance Bill, announced on 14 October 2025.
At present, the obligation applies only to B2G transactions by large enterprises registered with Tunisia’s tax authority and to B2B transactions in the pharmaceutical and fuel sectors.
The bill seeks to amend the Value Added Tax (VAT) Code, broadening the mandatory use of e-invoices to include all service transactions.
Businesses failing to comply with these measures could face penalties ranging from TND 100 to TND 500 per invoice, capped at TND 50,000. The regulation imposes financial penalties for submitting e-invoices lacking required information (TND 250–10,000 per invoice), and transporting goods without an accompanying e-invoice copy (20% of the goods’ value, with a minimum penalty of TND 500).
If the law is approved without further modifications, these changes will take effect on 1 January 2026.
Earlier, Tunisia introduced new e-invoicing requirements mandating the use of electronic invoices for business-to-business (B2B) transactions involving pharmaceutical products, fuel, and dealings with local authorities, effective from 1 July 2025.
