E-invoicing in Tunisia in 2026: who is concerned and how to comply

Electronic invoicing is no longer optional in Tunisia: since 1 January 2026, it applies to a much wider scope of businesses. Beyond the obligation, it changes the way companies invoice, deduct VAT and archive. Here is the essential for a foreign-owned subsidiary.

Who is concerned in 2026?

Initially focused on large companies, the obligation was extended by the 2026 Finance Law (article 53) to all service activities subject to VAT, including professional firms, telecom operators, insurers, hotels, transport and many service businesses, whatever the invoice amount, the size of the company or the tax regime. In practice, if your Tunisian entity invoices services subject to VAT, it is very probably concerned; checking the exact scope is a step not to skip.

How it works: the TTN platform

Electronic invoices are issued in a standardised format and transmitted through the national platform Tunisie TradeNet (TTN), known as "El Fatoora". A paper invoice or a simple non-compliant PDF is no longer recognised for tax purposes.

Mandatory mentions

• Tax identification of the issuer and identification of the customer;
• Description of the goods or services;
• Amounts excluding tax, VAT and total including tax;
• A unique reference generated by the system;
• An electronic signature.

A key point: the right to deduct VAT

Under the VAT Code, a validated electronic invoice is now what supports the right to deduct. The compliance of your suppliers' invoices is therefore directly linked to your ability to recover VAT, a concrete cash issue for the subsidiary and for the group.

Penalties

The 2026 Finance Law provides for TND 500 per invoice issued on paper instead of electronically, the same amount for any non-compliant or incomplete electronic invoice, and a cap of TND 50,000 per tax audit. A partial or late compliance can quickly become expensive.

Five steps to comply

1. Check your VAT status and the exact scope that concerns you.
2. Connect your invoicing system to the TTN platform, directly or through an accredited provider.
3. Upgrade your invoice templates (mandatory mentions, unique reference, electronic signature).
4. Train accounting and sales teams, and tighten the control of supplier invoices to secure VAT deduction.
5. Document your issuance and electronic archiving process.

MGI BFC supports foreign-owned subsidiaries in their tax compliance and invoicing processes. See tax advisory in Tunisia and accounting services; our VAT calculator is free.

Sources: 2026 Finance Law, VAT Code, communications of the Ministry of Finance and TTN. Implementation details may evolve. Article written by the MGI BFC teams; it is not personalised tax advice.

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