The Status of Electronic Invoicing in Tunisia

Electronic invoicing in Tunisia has become a key pillar in the digital transformation of the country’s tax system. In recent years, the Tunisian government has launched several legal and technological initiatives to modernize invoicing, improve tax transparency, and combat tax evasion

Current Status of Electronic Invoicing in Tunisia

Tunisia was the first Arab country to impose the use of e-invoicing on a mandatory basis, beginning this process in 2016. Since then, the national electronic invoicing system, known as “El Fatoora,” has been operational under a Continuous Transaction Control model (CTC system) managed by the public platform Tunisie TradeNet (TTN). 

In its initial phase, the requirement focused on business-to-government (B2G) transactions and large private-sector taxpayers. This granted electronic invoices the same legal and tax validity as paper invoices, as established in Tunisia’s 2016 Finance Law.

In subsequent years, Tunisian authorities gradually expanded the system’s scope. Currently, electronic invoicing is mandatory for certain taxpayers and specific sectors, while remaining voluntary for others. Under the current regulations, the following must issue electronic invoices: 

• Companies classified as “large enterprises” (affiliated with the Directorate of Large Enterprises, DGE).
• Companies invoicing the government (public administration and public companies).
• Certain transactions between professionals in strategic sectors, such as the sale of pharmaceuticals and hydrocarbons.

Specifically, the government has mandated e-invoicing between companies in the pharmaceutical and fuel sectors due to their economic significance, currently excluding retail businesses in those sectors. For other categories of companies, mainly small and medium-sized companies that neither do business with the government nor operate in the mentioned sectors, participation in the e-invoicing system remains voluntary for now.

Legal Framework and Current Legal Obligations for Electronic Invoicing in Tunisia

The legal foundation was established with the 2016 Finance Law, whose Article 22 equated electronic invoices with traditional paper invoices and designated Tunisie TradeNet (TTN) as the system’s technical operator. Later, Government Decree No. 2016-1066 of August 15, 2016 detailed the conditions and procedures for issuing and archiving electronic invoices, defining the necessary technical and control requirements. Likewise, the Tunisian VAT Code (Article 18, Section II ter) and the Code of Tax Rights and Procedures (Article 94) incorporated the provisions related to electronic invoicing, establishing mandatory content requirements and granting full legal effect.

According to these regulations, companies obliged to use electronic invoicing in Tunisia must meet several technical and administrative requirements. First, it is necessary to obtain a qualified digital certificate issued by the National Electronic Certification Agency (ANCE) to ensure the electronic signing of invoices.

Additionally, each company must subscribe to the “El Fatoora” service from TTN, which acts as the platform for exchanging and validating electronic invoices. The company’s invoicing solution must be able to generate invoices in the Tunisian Electronic Invoice Format (TEIF), complying with the XML standard defined by tax authorities. Once a TEIF-format invoice is issued, the TTN system assigns it a unique identifier and subjects it to a dual electronic signature process: the issuer’s (company) signature and the digital signature of TTN itself as a trusted third party.

A signed QR code (Cachet Électronique Visible) is also included on each invoice, allowing quick verification of its authenticity and official registration.

Thanks to this framework, each valid electronic invoice is registered in real-time with the Ministry of Finance. TTN sends a copy of the validated invoices to the tax administration and ensures their electronic storage in accordance with current technical regulations. Electronic invoices can be converted to a readable PDF for practical purposes (e.g., delivery to end customers or roadside inspections) without losing tax value, provided that the original signed and registered file is preserved according to official specifications.

Implementation Timeline and Key Dates

The implementation of electronic invoicing in Tunisia has followed gradual phases and key dates set by annual finance laws. After the initial introduction in 2016 for large companies and the public sector, the government continued expanding the scope in subsequent years, focusing on high-impact sectors. One of the most significant milestones has been reached with the 2025 Finance Law, published at the end of 2024, which reinforces the system’s mandatory nature and sets a clear timeline for full compliance.

Article 71 of the 2025 Finance Law introduced a strict penalty regime starting July 1, 2025, to ensure adherence to the electronic system. Specifically, from that date, companies subject to the obligation that issue paper invoices in cases where electronic invoices are required will be in violation.

In terms of sector and business coverage, the current roadmap prioritizes larger entities with significant fiscal impact. Since around 2020 (the years following the initial phase), efforts have been made to incorporate sectors like pharmaceuticals and hydrocarbons into the electronic system due to transaction volume and their importance for tax revenue. However, small and medium-sized enterprises that do not fall under the mandatory categories can still voluntarily join the system.

It is worth noting that, despite the mandatory nature, there are specific exceptions in the regulations. For example, certain situations still require a paper document for operational reasons: in the freight transport sector, a printed copy of the invoice is still required to  be carried (even if generated electronically) to enable verification en route by the control authorities.

Advantages of a Global Electronic Invoicing Solution

In this context of nearly global mandatory electronic invoicing, having a global e-invoicing solution is crucial for efficiently managing obligations across multiple jurisdictions. Specialized platforms like EDICOM’s simplify international tax compliance through a single technological solution, enabling the sending of invoices and electronic reports to any public administration or business partner, regardless of country.This means that a company can integrate Tunisia’s e-invoicing system with those of other countries within a single system, ensuring that each document automatically complies with local legal and technical requirements.

The advantages of a global solution include centralizing all e-invoicing processes, continuous updates in response to regulatory changes, and scalability to add new countries or transaction volumes. For example, EDICOM’s international platform supports the regulations of over 80 countries, allowing for quick adaptation to new technical requirements and formats as different administrations evolve their systems. Additionally, these global services typically offer high standards of security and confidentiality, with certifications and controls that ensure data integrity and compliance with information protection regulations.