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Tunisia: Expanded e-invoicing mandate to cover services, in addition to goods

Flexible implementation measures announced by the Ministry of Finance

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january 15, 2026

The Finance Law for 2026, enacted on December 12, 2025, expands the electronic invoicing (e-invoicing) mandate to cover both goods and services starting January 1, 2026. However, on January 13, 2026, the Ministry of Finance announced that flexible implementation measures will be introduced to support businesses, with further details still pending.

Background

Tunisia’s e-invoicing mandate originally applied only to sales of goods. The Finance Law for 2026 updates Section III, Paragraph II, Subparagraph 5 of Article 18 of the VAT Code, expanding the requirement to include sales of services. Article 53 of Law No. 17 of 2025 provides the legal basis for this amendment, which supports Tunisia’s tax reform and digital transformation strategy. The new requirements took effect on January 1, 2026.

Overview of amendments

The expanded mandate now requires all taxpayers to issue e-invoices for both goods and services. In response to concerns from small and medium-sized enterprises (SMEs), the Ministry of Finance announced a flexible implementation strategy. This approach may include extended deadlines and subsidized access to e-invoicing platforms. However, specific details regarding the phased implementation, eligibility criteria, and technical requirements are still pending and expected to be released by the Ministry of Finance.

Next steps

Businesses need to confirm that their e-invoicing systems already cover services rather than only sales of goods and monitor further announcements from the Ministry of Finance regarding implementation details and available support programs.
 

For further information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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