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Tunisia E-Invoicing

Phased RolloutLast verified 2026-05-19

Tunisia, the first African country to mandate e-invoicing in 2016, expanded its scope from 1 January 2026 under Finance Law 2026 to cover all VAT-taxable service transactions.

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Key compliance facts

Standard

TEIF (Tunisian Electronic Invoice Format, XML based on UN/EDIFACT)

Authority

DGI — Direction Générale des Impôts (Ministry of Finance)

Mandatory For

Large enterprises (B2G); pharmaceuticals and hydrocarbons (B2B); from 1 Jan 2026 all VAT-taxable services

Effective Date

2016 (mandate established) · Jul 1, 2025 (penalties enforced) · Jan 1, 2026 (services expansion)

About Tunisia E-Invoicing

Tunisia pioneered African e-invoicing under Finance Law 2016 and operates the El Fatoora platform managed by Tunisie TradeNet (TTN) under a continuous transaction control (CTC) model — invoices must be cleared through TTN before being issued to customers. Coverage progressively expanded: initially B2G for large enterprises, then B2B in pharmaceuticals and hydrocarbons. The Finance Law 2026 (Law No. 17 of 2025, enacted 12 December 2025, Article 53) significantly broadens the mandate from 1 January 2026 to include all VAT-taxable service transactions — covering an estimated 380,000+ service providers. The Ministry of Finance announced in mid-January 2026 a 'soft landing' approach for SMEs, signalling flexible enforcement. Penalties for non-compliance are in force from 1 July 2025, with criminal sanctions for serious violations.

Implementation Phases

  1. ✓

    Initial mandate

    2016

    Finance Law 2016 makes Tunisia the first African country with mandatory e-invoicing; B2G for large enterprises.

  2. ✓

    B2B pharmaceuticals & fuels

    2018

    Expanded to B2B sales of pharmaceuticals and hydrocarbons (excluding retail).

  3. ✓

    Penalty enforcement

    Jul 1, 2025

    Penalty framework under Finance Law 2025 (Article 71) takes effect.

  4. ◉

    Services expansion

    Jan 1, 2026

    Finance Law 2026 extends mandate to all VAT-taxable service transactions.

Key Compliance Facts

  • Platform: El Fatoora operated by Tunisie TradeNet (TTN)
  • Format: TEIF XML (UN/EDIFACT-derived), qualified certificate from ANCE required
  • Paper invoice penalty: 100-500 TND per invoice (max 50,000 TND annually)
  • Non-compliant e-invoice: 250-10,000 TND, doubled for repeat offenses
  • Goods transport without valid invoice: 20% of transaction value
  • Mid-January 2026 'soft landing' announced for SMEs
  • Service sector expansion covers ~380,000 providers

Frequently Asked Questions

Is e-invoicing mandatory in Tunisia?

Large enterprises (B2G); pharmaceuticals and hydrocarbons (B2B); from 1 Jan 2026 all VAT-taxable services. Status: Phased Rollout.

Which authority regulates e-invoicing in Tunisia?

DGI — Direction Générale des Impôts (Ministry of Finance)

What e-invoicing standard does Tunisia use?

TEIF (Tunisian Electronic Invoice Format, XML based on UN/EDIFACT)

What is the e-invoicing model in Tunisia?

Clearance (CTC) via El Fatoora platform operated by Tunisie TradeNet (TTN)

When did Tunisia e-invoicing take effect?

2016 (mandate established) · Jul 1, 2025 (penalties enforced) · Jan 1, 2026 (services expansion)

Topics

clearanceCTCAfricaEl-FatooraTEIF