The Minister of Finance, Mechket Salama Khaldi, announced that Tunisia is preparing to generalize electronic invoicing to service providers from 2026. This measure, integrated into chapter 56 of the finance bill, is part of a strategy aimed at strengthening tax transparency and improving the monitoring of transactions, particularly in a sector where the shadow of evasion still looms.
With more than 310,000 service operators in Tunisia, the authorities believe that the extension of the electronic system has become necessary. The launch of the project will combine the establishment of digital infrastructure and the recruitment of specialized human resources to guarantee its effectiveness. For her, electronic invoicing will allow better traceability of income, thus strengthening VAT collection and limiting fraudulent tax practices.
To date, only certain categories of transactions were subject to this regime: relations with the State, local authorities, public establishments, as well as sales of medicines and fuel between professionals. By extending the obligation to service providers, the state wants to ensure that the broadest economic activities are correctly recorded.
What about the interior areas?
However, this transition is not without challenges: some MPs fear that providers located in inland areas will not have the necessary technological means. They are calling for a gradual deployment and calling for awareness campaigns to support the stakeholders concerned.
Faced with these concerns, the Ministry of Finance defended the chosen approach, saying that the existing legal framework is sufficiently robust and that automating VAT collection will increase confidence in the tax system. As an extension of the public administration digitalization policy, the project is considered a decisive step towards more transparent and efficient governance.
Finally, after debate within the finance committees of both chambers, article 56 of the 2026 finance bill was adopted, marking a turning point in the digitalization of the Tunisian tax sector.
Tunisia: Electronic invoicing becomes mandatory for these structures
