An order from the Minister of Finance, dated October 14, 2025 and published this Tuesday at Official Journal of the Tunisian Republicclarifies the classification criteria for establishments offering on-site consumption services, as well as the deadlines for their compliance with government decree no. 1126 of 2019, relating to the compulsory use of a cash register device.
Who is affected?
According to the first article of this decree, on-site consumption establishments are considered all structures that sell food or drinksprepared on site or ready to eat, and which provide customers with a space for consumption on site. These therefore include restaurants, cafes, tea rooms and similar establishments.
Compliance schedule
The establishments concerned will have to gradually comply with the fiscal and technical obligations linked to the installation of recording devices, according to the following schedule:
- From November 1, 2025:
THE legal entities operator:
• Classified tourist restaurants
• Tea rooms
• 2ᵉ and 3ᵉ category cafes - From July 1, 2026:
THE other legal entities carrying out consumption activities on site. - From July 1, 2027:
THE natural persons subject to the real regimefiling monthly tax returns and operating relevant activities. - From July 1, 2028:
THE other natural persons carrying out consumption activities on site.
Why this measure?
This reform is part of the State strategy aimed at modernize billing systemsstrengthen the tax transparency and fight against the informal economy, by requiring the use of approved recording devices in the catering and beverage sector.
