Tunisia: Proposed 2026 Finance Bill expands mandatory e-invoicing
Expanding the mandatory use of e-invoices to cover both goods and services
The Tunisian government on October 14, 2025, released the 2026 Finance Bill, introducing significant changes to the country’s electronic invoicing (e-invoicing) requirements.
Article 56 of the bill proposes to amend the Value Added Tax (VAT) Code, expanding the mandatory use of e-invoices to cover both goods and services. This marks a notable extension from the current regime, which focuses the e-invoicing mandate on transactions involving goods. Unless the approved law establishes otherwise, the changes would become effective on January 1, 2026.
Expanded scope
The proposed amendment updates Section III, Paragraph II, Subparagraph 5 of Article 18 of the VAT Code, requiring e-invoices for the provision of all services. Currently the mandate applies to all business-to-government (B2G) transactions carried out by large enterprises registered with Tunisia’s tax authority, and business-to-business (B2B) transactions involving pharmaceuticals and fuels.
Alignment with reform strategy
This change supports Tunisia’s ongoing tax reform and digital transformation efforts, aiming to expand the scope of the e-invoicing mandate, and enhance transparency, compliance, and efficiency in tax administration.
Background and enforcement measures timeline
Tunisia’s move to strengthen e-invoicing compliance follows the June 2025 issuance of Administrative Note 10/2025, which established a robust penalty framework for non-compliance.
- Based on that regulation, financial penalties apply for non-compliance, including issuing paper invoices for transactions subject to e-invoicing (100–500 TND per invoice, capped at 50,000 TND), submitting e-invoices missing mandatory fields (250–10,000 TND per invoice), and transporting goods without an e-invoice copy (20% of goods’ value, minimum 500 TND).
- In addition, criminal penalties may be imposed for serious violations such as issuing fake invoices, manipulating invoice amounts, or documenting fictitious transactions, with sanctions ranging from 16 days to three years imprisonment and fines between 1,000 and 50,000 TND. That penalty regime was implemented in phases: penalties for missing mandatory fields in the e-invoices became effective from January 1, 2025, while penalties for issuing paper invoices for transactions subject to e-invoicing, as well as for transporting goods without the corresponding e-invoice copies or equivalent documents took effect from July 1, 2025.
Next steps
If the 2026 Finance Bill is approved by the Tunisian Parliament, it is expected that the tax administration will issue additional regulations and technical documentation to clarify the practical implementation of the expanded e-invoicing mandate. These forthcoming materials should provide further guidance on the specific technical requirements and procedures taxpayers must follow to comply with the new rules.
For further information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com