On 12 December 2025, Tunisia has officially enacted the expansion of its mandatory electronic invoicing (e-invoicing) framework to include all service transactions after being provisioned in its Finance Bill 2026 (Law No. 17 of 2025) which formally brings service provision operations within the scope of the country’s existing e-invoicing mandate.
Previous Scope
Prior to this amendment, e-invoicing was mandatory only for:
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B2G transactions by large enterprises under the Direction des Grandes Entreprises (DGE)
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B2B transactions for pharmaceuticals and hydrocarbons (excluding retail)
New Scope – Effective 1 January 2026
The mandate now extends to all service transactions subject to VAT, including, but not limited to:
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Liberal professions (lawyers, accountants, doctors, architects, engineers, consultants)
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Telecommunications operators
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Insurance, hotels, hospitality, and transportation services
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IT, technology, training, and consulting services
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Any other service activities subject to VAT
Businesses operating in Tunisia’s services sector should act swiftly to ensure compliance with the new e-invoicing requirements, as the absence of a formal grace period and the immediate applicability of penalties leave little room for delay in implementation efforts.
For future updates on Tunisia and similar developments in other countries, follow our Regulatory Analysis page.
