Tunisia began implementing its electronic invoicing system nearly a decade ago, following the enactment of the Finance Law of 2016 and decree No. 2016-1066 (p. 171) of August 15, 2016. Initially focusing on large taxpayers, the obligations now extend to encompass public sector transactions (B2G) as well as high-volume transactions in medicines and fuel.
Who is in the scope?
The following taxpayers are in the scope of the Tunisian e-invoicing mandate:
- Large businesses: businesses under th…