Tunisia plans to extend its electronic invoicing system to cover service providers beginning in 2026, according to Finance Minister Michket Slama Khaldi.
The measure is contained in Article 56 of the country’s 2026 Finance Bill and was discussed during a joint meeting of parliamentary finance committees. According to remarks cited by Tunisian media outlet Réalités, the expansion forms part of the government’s efforts to strengthen tax oversight and improve fiscal transparency.
Government Targets Greater Tax Transparency
Khaldi reportedly said the electronic invoicing system is intended to enhance tax monitoring, particularly in the services sector, which includes more than 310,000 service providers.
The minister argued that the rapid growth of the sector, coupled with challenges in accurately assessing transaction volumes and limitations in tax declarations, made the reform necessary. Authorities expect the system to improve transparency and reduce opportunities for manipulation of financial data.
According to the Finance Ministry, implementation will begin in 2026 alongside the development of the necessary digital infrastructure and deployment of the required human resources.
Existing Electronic Invoicing Requirements
Tunisia already mandates electronic invoicing for certain categories of taxpayers. Current legislation requires its use by companies supervised by the Large Enterprises Directorate, particularly in transactions involving the state, local authorities and public enterprises.
The requirement also applies to professional sales of pharmaceuticals and fuel products, with the exception of retail operators.
Lawmakers Raise Implementation Concerns
During parliamentary discussions, lawmakers reportedly highlighted potential challenges facing service providers, particularly those operating in Tunisia’s interior regions where access to digital equipment and technological infrastructure may be more limited.
Members of parliament called for a gradual implementation process, comprehensive impact studies, a clear rollout timetable and awareness campaigns to support businesses during the transition.
Ministry Sees Benefits for VAT Collection
Representatives of the Finance Ministry said the expansion of electronic invoicing would support the automatic collection of value-added tax (VAT), strengthen tax controls, improve compliance levels and help combat tax evasion.
Officials also stressed that Tunisia already has a legal framework in place to support the initiative and reiterated the government’s commitment to introducing the system progressively across all sectors as part of a broader digital transformation strategy.
Parliamentary Approval
According to Réalités, the parliamentary finance committees approved Article 56 of the 2026 Finance Bill at the conclusion of the session, clearing the way for the gradual extension of electronic invoicing requirements to service providers from 2026.