Tunisia is moving forward with its digital tax transformation. The draft 2026 Finance Law, published on October 14, 2025, proposes extending the scope of mandatory e-invoicing to cover service transactions starting January 1, 2026.
Currently, Tunisia’s e-invoicing system applies to B2G transactions, as well as fuel and pharmaceutical sales, which must be reported to the national platform. The expansion follows Administrative Note No. 10/2025, which introduced penalties for non-compliance earlier this year.
If adopted, this reform will significantly broaden Tunisia’s e-invoicing coverage, aligning with the government’s efforts to enhance transparency, streamline tax reporting, and strengthen fiscal control across sectors.
