Tunisia’s Parliament is considering the 2026 Finance Bill (Draft Law No. 2025/114), which expands existing mandatory e-invoicing requirements to include service transactions, effective 1 January 2026.
Currently, e-invoicing is mandatory for B2G transactions by large enterprises and B2B transactions in the pharmaceutical and fuel sectors. The amendment extends these requirements to also include service transactions.
Key Dates
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10 December 2025: Parliamentary approval deadline
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1 January 2026: New requirements take effect (if bill approved as it is)
This expansion represents a significant step in Tunisia’s digital transformation of tax administration. Companies operating in Tunisia should monitor the legislative process and prepare for the expanded e-invoicing requirements.
For future updates on Tunisia and similar developments in other countries, follow our Regulatory Analysis page.
