Since 1 January 2026, service providers registered in Tunisia must issue electronic invoices, in addition to the businesses that already had to. The rule applies step by step: it binds providers that have joined the El Fatoora network and met the conditions. This article lists who is covered, who is not, and what the official texts say.
What the rule was until the end of 2025
Under article 18 of the VAT Code, VAT-registered businesses could issue electronic invoices if they wanted to. For most of them it was optional.
It was already compulsory in two cases, according to the Ministry of Finance note of January 2026 (note commune 02/2026, in Arabic):
- operations with the State, local authorities and public bodies, carried out by companies that fall under the Large Enterprises Directorate (DGE);
- sales of medicines and fuel between professionals, retailers excluded.
What changed with the 2026 Finance Law
Article 53 of law no. 2025-17 of 12 December 2025 (the 2026 Finance Law) extends electronic invoicing to service operations. The text is in the Official Gazette edition published by the Ministry of Finance.
The Ministry’s note explains how to apply it. From 1 January 2026 the duty covers service providers who declared services as their main or secondary activity in their declaration of existence. It also covers people with non-commercial professional income who must issue fee notes, which the note says must follow the same rules as invoices.
An application in steps
The note says the rule applies from 1 January 2026 to service providers that have joined the electronic invoicing network and met the conditions of article 18 of the VAT Code and of government decree no. 2016-1066 of 15 August 2016. The decree names Tunisie TradeNet (TTN) as the approved body.
A provider that has filed a membership request with TTN but has not finished the procedure keeps issuing paper invoices under the current tax rules. A provider that is legally required to join must file the request.
What is not covered
The note lists two exclusions:
- other documents that stand in for an invoice in some sectors, such as contracts and account statements;
- services that go with a main activity of selling or installing goods, such as transport, unless the provider declared them as a secondary activity.
The note adds no other category of exempt persons, so check your own situation with your accountant.
What it means for your customers
If an issuer breaks the electronic invoicing rules, the customer does not lose the right to deduct VAT, provided the customer holds a paper invoice that complies with article 18 of the VAT Code. The note says so explicitly.
How to check your own case
- Open your declaration of existence and see which activities are declared as main or secondary. If services appear, the 2026 rule is relevant to you.
- Ask whether you have already joined the TTN network. If not, you must file a membership request.
- Keep issuing paper invoices only while your membership is pending, as the note allows.
- Ask your accountant to confirm. This article is information, not tax advice.
Questions
Who must issue electronic invoices in Tunisia in 2026?
Service providers who declared services as a main or secondary activity, including people with non-commercial professional income who issue fee notes, plus the operations that were already covered: dealings of large enterprises with the State and public bodies, and sales of medicines and fuel between professionals. The Ministry of Finance note of January 2026 describes this.
Can I keep issuing paper invoices in 2026?
Only if you have filed a membership request with TTN and the procedure is not finished yet. Once you have joined the network and met the conditions, the electronic duty applies to you.
Are contracts and account statements covered?
No. The note excludes other documents that stand in for an invoice in some sectors, such as contracts and account statements.
Does my customer lose VAT deduction if I do not comply?
No, as long as the customer holds a paper invoice that complies with article 18 of the VAT Code. The note states this.
Sources
- Law no. 2025-17 of 12 December 2025, 2026 Finance Law, article 53 (Official Gazette edition, Ministry of Finance)
- Ministry of Finance, note commune no. 2/2026 on article 53 (Arabic only, Jibaya)
- Government decree no. 2016-1066 of 15 August 2016, as described in the note above
Related reading: TEIF and the electronic signature, choosing software or connecting your ERP and penalties and common mistakes.
This article is general information based on the texts cited. It is not legal or tax advice. Confirm your situation with your accountant.
Axynoxia connects existing invoicing software to El Fatoora and reviews setups before go-live. See the integration service or book a discovery call. You can also open Axynoxia Invoice, our invoicing platform prepared for Tunisian electronic invoicing, at invoice.products.axynoxia.com.