On December 12, 2025, the Finance Law for 2026 was published. Among numerous provisions, it includes an amendment to the VAT Code expanding the scope of mandatory electronic invoicing. This change aligns with Tunisia's ongoing tax reform and digital transformation efforts to improve efficiency in tax administration.
Previously, e-invoicing was already mandatory for:
- Business-to-Government (B2G) transactions with the State, local authorities, and public entities conducted by enterprises u…