Tunisia issued Administrative Note No. 10/2025 providing guidance on mandatory electronic invoicing measures that took effect July 1, 2025, covering business-to-business sales of pharmaceutical products and fuel, as well as transactions with local authorities.

The e-invoicing requirements mandate that invoices must be registered, archived, digitally signed, and transmitted via Tunisia Trade Net, the country's electronic platform for trade documentation. The measures represent Tunisia's latest step in digitizing commercial transactions and improving tax compliance monitoring.

Non-compliance with the new e-invoicing obligations may result in penalties ranging from TND 100 to TND 500 per non-compliant invoice, with a maximum penalty cap of TND 50,000. The penalty structure reflects the government's enforcement approach for the phased rollout of digital invoicing requirements.

The implementation follows Tunisia's broader digitization strategy for tax administration, with the pharmaceutical and fuel sectors selected as priority areas due to their significant economic impact and regulatory oversight requirements. Local authorities are also included to streamline public procurement processes.