The tax administration announced that taxpayers must submit and regularise tax and transfer pricing declarations exclusively through the “TEJ” digital platform, which archives tax documents to enhance transparency and strengthen cross-checking reliability. 

Tunisia’s tax administration, the Directorate General of Taxes, issued a notice on 11 November 2025, informing taxpayers, who are required to file tax returns, and legal entities, who are required to submit the annual transfer pricing declaration, that they are obliged to:

  • Submit the relevant declarations exclusively via the “TEJ” platform and in accordance with the technical specifications and XSD diagrams published on the platform
  • Regularise any failures to file these declarations through the “TEJ” platform.

The “TEJ” platform (Tax Data Transfer and Exchange Platform) enables the digital archiving of tax and accounting documents, including withholding tax certificates, tax returns, and dormant bank accounts.

The initiative aims to ensure transparency in the relationship between the tax administration and the taxpayer, and to improve the reliability of cross-checking procedures within the tax administration.