E-Invoicing in Tunisia: Legal Framework, 2025 Updates, and Business Opportunities
Jun 1, 2025
The March Toward Digital Taxation
Digital transformation is at the heart of modernization strategies for both public and private institutions in Tunisia. One of the key pillars of this transformation is the digitization of official documents, particularly electronic invoicing, which has been gaining momentum since its legal recognition in 2016.
Legal Framework for E-Invoicing
First introduced in the 2016 Finance Law (Article 22), and regulated by Decree No. 2016-1066 of August 15, 2016, electronic invoices carry the same legal and fiscal validity as paper invoices. The system is managed by Tunisia Trade Net (TTN), the designated authority for issuance, registration, and archiving of electronic invoices.
In 2025, Article 71 of the new Finance Law reinforces this framework by introducing penal tax sanctions for non-compliance, effective as of July 1, 2025.
Who Is Required to Use E-Invoicing?
Mandatory for:
Companies dealing with the government, local authorities, and public institutions.
Large companies under the authority of the DGE (Direction des Grandes Entreprises).
B2B sales of pharmaceuticals and hydrocarbons (excluding retail).
Optional for:
All other companies not included in the mandatory scope.
Mandatory Elements of an E-Invoice
To be legally valid, an electronic invoice must include:
A unique reference number issued by TTN.
The electronic signature of the issuer.
A Visible Electronic Seal (signed QR code).
TTN’s electronic signature.
All required fields as per Article 18 of the VAT Code.
Invoices can be converted to PDF for customer readability without losing legal validity. The original XML version must be archived according to technical standards defined by TTN.
Declaration and Circulation Obligations
E-invoice issuers must:
Submit a formal declaration to the tax administration.
Attach a certificate of affiliation from TTN.
Provide a paper copy of the e-invoice if requested, clearly marked as a registered electronic invoice with a unique reference number.
New Penalties Effective July 1, 2025
From this date, non-compliant companies may be subject to:
Fines between 100 and 500 TND per illegal paper invoice, up to a maximum of 50,000 TND.
Fines ranging from 250 to 10,000 TND for invoices missing mandatory information.
A penalty of 20% of the goods’ value (minimum 500 TND) for transporting goods without valid documentation.
TTN Service Fees
Processing/archiving: 0.190 TND excl. VAT per 50 KB.
PDF/XML copies: from 0.250 TND per unit beyond 100 invoices.
Paper copies: 1 TND per page.
How to Transition Smoothly?
Luca Pacioli offers full support for your transition to e-invoicing through integrated solutions like NGSign, which allows you to:
Generate invoices in TEIF format.
Apply XAdES-compliant electronic signatures.
Transmit data to the El Fatoora platform.
Produce client-ready PDF versions of invoices.
With a universal API, NGSign integrates seamlessly into your daily accounting software for a smooth, efficient transition.
Conclusion
Electronic invoicing is no longer an option—it’s a regulatory and strategic necessity. It ensures transparency, compliance, and operational efficiency. The Luca Pacioli Firm is ready to guide you through every step of your transition to full compliance before the June 30, 2025 deadline.
Contact us today for a free diagnostic and personalized implementation plan.
