Jan 2026 extension of mandatory e-invoicing to range of services
The Tunisian 2026 Finance Bill has broadened the scope of the mandatory e-invoicing mandate from 1 January 2026. In addition to more goods supplies, e-invoicing will now be required for certain supplies of services.
The Bill was enacted at the start of December 2025, extending the existing B2B e-invoicing mandate from pharmaceuticals and hydro-carbons to a range of services:
- Telecoms services
- IT and consulting
- Professional services
July 2025 mandate for large taxpayers completes
The Tunisian Directorate-General for Taxes (DGI) has warned that all large taxpayers must be signed up for the TradeNet (TTN) platform to report e-invoices on pharmaceuticals and fuels, in addition to B2G. From 1 July 2025, a penalty regime will be introduced.
This requires mandated business to register with the Tunisia TradeNet (TTN) platform, the company in charge of the technical management of the system.
B2G & B2B large tax payers electronic invoicing since 2016
Tunisia was the first African country to introduce mandatory B2G and limited B2B electronic invoicing in 2016. This is known as el fatoura
It has adopted a Continuous Transaction Controls CTC, including the use of certified agents to receive and forward electronic invoices prior to approval by the General Directorate of Taxes.
Tunisie TradeNet TTN
Invoices may be registered for El Fatoora through the Tunisie TradeNet (TTN) platform. This accepts e-invoices in XML, and produces digital signatures. Once approved following basic validation, TTN forward the e-invoice to the Ministry of Finance. It is permitted to issue customers with paper-invoices which should be clearly marked as copied. only.
