Tunisia TVA at a glance
| Standard rate | 19% TVA (Taxe sur la Valeur Ajoutée) under the Code de la TVA. Tunisia’s TVA framework follows the French-influenced civil-law structure typical of Maghreb tax systems. |
| Reduced rates | 13% — selected services (hotels, restaurants, certain professional services). 7% — basic foodstuffs in regulated channels, pharmaceutical products on the regulated essential medicines list, school supplies, agricultural inputs in regulated channels, certain artisanal products, public-passenger transport, and other listed essential categories |
| Zero-rated supplies | 0% — exports of goods, qualifying exported services, supplies to Wholly Exporting Companies (Sociétés Totalement Exportatrices) under qualifying conditions, supplies under Investment Code preferential frameworks |
| Exempt supplies | Categories under the Code de la TVA — most unprocessed basic foodstuffs, certain medical services, certain educational services, residential rentals (unfurnished, primary residence), certain financial services, certain agricultural products in unprocessed form, religious activities |
| Tax architecture | National TVA administered by the Direction Générale des Impôts (DGI) under the Ministère des Finances. No regional VAT-equivalent layer. |
| Domestic registration | Mandatory at commencement of taxable activity through DGI Centre des Services Fiscaux — issued the Matricule Fiscal (MF). Standard registration applies for most commercial-scale taxpayers; specific simplified regimes apply for very small operators under successive Finance Law amendments. |
| Foreign digital services regime | Tunisia has not implemented a full direct cross-border digital services TVA regime as of the date of this guide. B2B supplies operate under reverse-charge mechanics where the Tunisian business self-assesses on imported services (services rendered abroad but used in Tunisia). Verify current operational status with a Tunisian tax advisor. |
| Tax authority | Direction Générale des Impôts (DGI) — finances.gov.tn. Administers TVA, Impôt sur les Sociétés (IS), Impôt sur le Revenu des Personnes Physiques (IRPP), and the broader federal tax framework. Customs interface administered by Direction Générale des Douanes. |
| Filing | Monthly TVA return through DGI’s electronic portal (Liasse Unique system for combined declarations) by the 28th of the month following the tax period for legal entities (28th of the same month for certain large taxpayers). |
| Electronic invoicing | Tunisia operates the Tunisian Electronic Invoice (Facture Électronique) framework with phased rollout under successive Finance Law amendments. Mandatory adoption has been expanding through large and medium taxpayer groups; current operational scope should be verified. |
| Late-submission fine | Specific scaled fines under the Code des Droits et Procédures Fiscaux — typically TND-denominated amounts based on category and delay. |
| Late-payment interest | Interest at DGI-published rate plus surcharge (typically 0.5% per month or fraction of month delay). |
| Under-reporting penalty | Penalty under the Code des Droits et Procédures Fiscaux — typically a percentage of underpaid TVA (10–100% depending on circumstances); higher exposure for fraudulent under-reporting. |
| Tax evasion | Criminal prosecution under the Code des Droits et Procédures Fiscaux; imprisonment exposure for material amounts. |
| Records retention | 10 years from the date of the relevant tax filing under the Code des Droits et Procédures Fiscaux — among the longer retention periods globally, common to Maghreb civil-law systems. |
| Currency | Tunisian Dinar (TND). USD ≈ 3.1 TND. The TND operates under a managed-float framework with Bank of Tunisia oversight. |
| Statute | Code de la TVA — TVA framework. Code des Droits et Procédures Fiscaux — procedural framework. Annual Loi de Finances — periodic amendments. Loi 2017-8 (Investment Code) and successive Investment Code refinements. DGI Notes Communes and administrative guidance. |
Do I need to comply? — 60-second check
Imagine you operate a Mediterranean trading or industrial services business looking at Tunisia — Tunis financial district, Sfax industrial corridor, the Wholly Exporting Companies (Sociétés Totalement Exportatrices) cluster around Bizerte and Zarzis, or the Tangier-adjacent textile and component manufacturing serving European markets. Three numbers tell you whether you need to register for Tunisian TVA. 19% is the standard rate (in line with Algeria, above Morocco’s flexibility, similar to Mediterranean averages). 13% and 7% are the reduced rates on listed sectoral categories. And 10 years is the records retention period — among the longer globally, common to Maghreb civil-law systems.
Four questions, in order:
- Tunisian-resident business? All taxable activity is in scope from commencement. The structural choice depends on activity type, scale, and Investment Code status. Local Tunisian Business track.
- Overseas business supplying digital services to Tunisian recipients? Foreign SaaS / Digital Services Seller track. Tunisia has not implemented a full direct cross-border digital services framework as of the date of this guide — B2B operates under reverse-charge.
- Overseas business shipping physical goods to Tunisian consumers? Foreign E-commerce Seller track. Import TVA at 19% applies at customs (Direction Générale des Douanes) alongside Customs Duty (DD) and Droit de Consommation (DC) on listed categories.
- Overseas business importing goods into Tunisia for distribution, manufacturing, or onward sale? Foreign Importer track. Import TVA at 19% applies at customs on customs value + DD + applicable charges. The Tunisia-EU Association Agreement (deep integration since 1998), AGADIR Agreement (with Morocco, Egypt, Jordan), AfCFTA (in implementation), the Wholly Exporting Companies regime, and Tunisia’s Free Zones (Zarzis, Bizerte) provide structural preferential treatment under specific conditions.
Two contextual points. First: Tunisia’s Wholly Exporting Companies regime (Sociétés Totalement Exportatrices, STE) is operationally significant — providing materially preferential TVA, customs, and corporate tax treatment for qualifying export-oriented operations selling 100% (or a high specified threshold) abroad. The regime has supported Tunisia’s positioning as a Mediterranean export-manufacturing platform for textile, automotive components, aerospace, electronics, and selected services. Combined with Tunisia-EU Association Agreement integration since 1998, the STE framework underpins the country’s industrial export base. Second: Tunisia’s TVA framework, while structurally civil-law and French-influenced, has been refined through successive post-2011 reforms. Foreign-currency framework, banking interface, and operational regulations have evolved through the post-revolution period. Engage advisors with current ground-level knowledge.
Quick-jump to your persona
- Foreign SaaS / Digital Services Seller into Tunisia
- Foreign E-commerce Seller into Tunisia
- Foreign Importer / Physical Goods Seller
- Local Tunisian Business
Foreign SaaS / Digital Services Seller into Tunisia
Sell SaaS or digital services into Tunisia from outside? Tunisia has not implemented a full direct cross-border digital services TVA regime as of the date of this guide. B2B supplies operate under reverse-charge mechanics — Tunisian business customers self-assess TVA on imported services (services rendered abroad but used in Tunisia). B2C supplies from foreign vendors are operationally outside DGI’s direct collection channel in most cases. The framework continues to develop — verify current status.
Are your Tunisian sales actually in Tunisian TVA’s tax base?
Place of supply for cross-border digital services follows the recipient’s location under general principles. The Code de la TVA addresses services rendered abroad but used in Tunisia; cross-border digital service indicators include customer billing address in Tunisia, payment instrument issued by a Tunisian institution, IP address resolving to Tunisia, and other commercially relevant location data.
Take Zagreb Olive Oil Trading d.o.o., a Croatian olive oil trading and Mediterranean specialty-food platform with EUR 42 million revenue globally. Zagreb Olive Oil combines bulk and specialty olive oil trading services with a B2B sourcing platform connecting Mediterranean olive oil producers (Italy, Spain, Greece, Tunisia, Morocco) with European, North American, and Asian importers. Annual Tunisian B2B revenue reached USD 580,000 in 2025 — concentrated among Sfax-area olive oil producers (Tunisia is one of the world’s largest olive oil exporters, with significant production in the Sfax, Sidi Bouzid, and Kairouan regions), Tunis-based export brokers, and Sousse-area packaging operators. Zagreb Olive Oil’s Tunisian B2B customers (MF-registered olive oil exporters, many operating under Wholly Exporting Company regime) self-assess TVA on platform services under reverse-charge mechanics. Many STE customers benefit from VAT-zero-rated treatment on inputs. Zagreb Olive Oil engaged a Tunisian tax advisor to navigate the STE-customer interactions and document the structure.
When the DGI clock starts running
Two operational triggers under the current framework.
The B2B reverse-charge trigger applies for imported services to MF-registered Tunisian businesses where the services are rendered abroad but used in Tunisia — the Tunisian customer self-assesses TVA on its monthly return.
The permanent-establishment trigger applies when an overseas company creates a Tunisian presence — fixed place of business, dependent agent concluding contracts, or local sales infrastructure may create taxable presence under Tunisian and applicable tax-treaty rules.
Operating model — primarily reverse-charge with STE interactions
Under the current framework, foreign SaaS sellers into Tunisia primarily operate under: B2B reverse-charge for MF-registered customers (the Tunisian customer self-assesses); STE-specific framework variations for customers operating under Wholly Exporting Company status (specific TVA treatment may apply); operationally limited B2C exposure. Documentation discipline matters.
What you charge, and on what
Under the current framework, foreign vendors typically do not charge TVA directly on cross-border digital services to Tunisia — the Tunisian customer assesses under reverse-charge mechanics where applicable. STE customers may operate under specific VAT treatment.
What this actually costs
- Tunisian tax advisor retainer: USD 3,000–10,000 per year.
- Documentation maintenance: USD 1,200–3,500 per year.
- Annual reasonableness review by Expert-Comptable: USD 2,200–6,500.
- STE-customer-base analysis: USD 1,500–4,500 per year.
- Direct registration setup (if framework evolves): USD 5,000–15,000 initial + USD 10,000–28,000 annual.
What we see foreign SaaS sellers get wrong
Three patterns recur.
The first: ignoring STE-customer-base specific treatment — Wholly Exporting Companies operate under preferential TVA framework that affects reverse-charge applicability.
The second: missing the 28th-of-month filing deadline — Tunisian filing deadlines are operationally distinct from regional norms (Maghreb peers often use 20th).
The third: under-investing in 10-year retention design — Tunisia’s CGI retention requirement is among the longer globally.
| Selling SaaS into Tunisia? TaxDo handles the DGI framework. Tunisia’s cross-border digital services TVA regime operates primarily through B2B reverse-charge as of the date of this guide. The Wholly Exporting Companies framework, MF verification, Tunisia-EU Association Agreement context, and 10-year retention requirement are the practical compliance themes. TaxDo’s Tunisia compliance pod handles the full lifecycle: current-framework analysis, MF and STE verification on B2B base, documentation maintenance, long-retention archive design, and DGI correspondence — staffed by Experts-Comptables with active DGI engagements. Free 30-minute Tunisia TVA scoping callIndicative quote within 48 hoursCoverage includes Tunisia + Maghreb + AGADIR + AfCFTA + 80+ jurisdictions globallySingle English-language SOW; one invoice; one project manager |
Foreign E-commerce Seller into Tunisia
Ship physical goods into Tunisia from outside? You’re operating in the import-TVA channel. 19% TVA applies at the Direction Générale des Douanes on customs value + Customs Duty + Droit de Consommation (DC) on listed categories. The selling structure — your own platform, regional marketplaces (Jumia Tunisia), or direct-to-consumer — determines the TVA mechanics, not the rate. Tunisia-EU Association Agreement provides material preferences on EU-origin flows.
Are you actually ‘selling into Tunisia’?
Three structural models exist for selling physical goods to Tunisian consumers from outside the country. First: classic cross-border drop-ship — you ship from a foreign warehouse, the Tunisian buyer is importer of record, 19% import TVA applies at Direction Générale des Douanes on customs value + Customs Duty + DC + applicable charges. Second: local stock model — you import goods in your own name into Tunisia, register with DGI, become the registered TVA taxpayer and importer, charge Tunisian 19% TVA on local sales, recover import TVA as input credit. Third: marketplace-mediated — Jumia Tunisia and regional operators operate under their own platform-tax assumptions; verify with the marketplace’s commercial team.
Where TVA actually bites
Import TVA at the border is the primary entry point. The customs value (CIF basis), plus Customs Duty at the applicable tariff line, plus Droit de Consommation (DC, on listed categories — alcoholic beverages, tobacco, certain motor vehicles, fuel), forms the base for the 19% import TVA. Reduced rates (13%, 7%) apply on specific listed categories at import where applicable.
Customs valuation and Tunisia-EU Association Agreement
Direction Générale des Douanes applies WTO valuation rules. Pricing must reflect arm’s-length terms. Tunisia operates the Tunisia-EU Association Agreement (in force since 1998) with full liberalisation of industrial goods between Tunisia and EU since 2008. AGADIR Agreement (with Morocco, Egypt, Jordan) supports intra-MENA trade. AfCFTA (in implementation) supports African trade. Origin certificates under each framework reduce Customs Duty on qualifying flows.
Wholly Exporting Companies (Sociétés Totalement Exportatrices)
The STE framework is structurally significant for Tunisia’s industrial export base. Qualifying companies (those selling 100% or a high specified threshold abroad, with specific limited domestic-sales permissions under recent Investment Code refinements) benefit from materially preferential TVA, customs, and corporate tax treatment. The framework has supported Tunisia’s positioning as a Mediterranean export-manufacturing platform across textile, automotive components, aerospace, electronics, and selected services.
Free Zones — Bizerte and Zarzis
Tunisia operates Free Zones in Bizerte (north, port-area) and Zarzis (south, Libya-border-area). These offer specific TVA, customs, and corporate income tax treatment for qualifying activity within designated locations. Setup requires structural commitment under the relevant Free Zone authority and Investment Code framework.
What this actually costs
- Customs broker per shipment: USD 230–850.
- Customs duty: variable by tariff line; preferential rates under Tunisia-EU Association Agreement (since 2008 for industrial goods), AGADIR, AfCFTA.
- Droit de Consommation on listed categories: variable rates by product.
- Import TVA: 19% on customs value + Customs Duty + DC (reduced rates on specific categories).
- Local fulfilment partner setup: USD 9,000–28,000.
- STE setup: USD 35,000–120,000 initial + USD 22,000–55,000 annual operating.
- Free Zone (Bizerte/Zarzis) setup: USD 30,000–100,000 initial + USD 20,000–50,000 annual.
What we see foreign e-commerce sellers get wrong
Three patterns recur.
The first: under-using Tunisia-EU origin preferences — origin documentation under the Association Agreement materially reduces Customs Duty on qualifying EU-Tunisia flows; the agreement has provided full liberalisation on industrial goods since 2008.
The second: misapplying reduced TVA rates — the 13% and 7% sectoral specifics require careful classification.
The third: misjudging STE vs Free Zone vs standard import economics — the three structural options serve different operational profiles.
Foreign Importer / Physical Goods Seller into Tunisia
Importing into Tunisia for distribution, manufacturing, or onward sale? You’re in a B2B-physical channel with multiple structural options — STE (Wholly Exporting Company) status for export-oriented manufacturing (textile, automotive components, aerospace, electronics, services), Bizerte or Zarzis Free Zone for qualifying activity, standard Tunis / Sfax / Sousse distribution setup, or cross-border supply with Tunisian buyer as importer of record. Tunisia’s deep EU integration since 1998 and Mediterranean positioning create structural opportunities for European-supply-chain-adjacent operations.
The structural choice
Three models predominate. First: register a Tunisian entity (Société Anonyme — SA — or Société à Responsabilité Limitée — SARL) as importer of record, register with DGI for MF, TVA, and Impôt sur les Sociétés (IS), import in own name, recover import TVA as input credit. Second: cross-border supply with Tunisian buyer as importer of record. Third: STE status under successive Investment Code framework — preferential treatment under qualifying export-oriented activity (100% or high specified threshold exports, with limited domestic-sales permissions under recent refinements). Fourth (alternative): Bizerte/Zarzis Free Zone-based operation for qualifying activity.
Tunisia-EU Association Agreement, AGADIR, AfCFTA framework
Tunisia’s Association Agreement with the EU (in force since 1998, full industrial liberalisation since 2008) is structurally significant — providing duty-free access to EU markets for qualifying-origin Tunisian production. Combined with Tunisia’s geographic positioning, port infrastructure (Rades, Bizerte, Sfax), and labour-cost competitiveness, the EU integration underpins Tunisia’s industrial export base. AGADIR Agreement adds intra-MENA trade preferences. AfCFTA supports African trade (in implementation).
STE regime — operational deep-dive
The Wholly Exporting Companies (Sociétés Totalement Exportatrices) framework provides materially preferential treatment for qualifying export-oriented operations. Qualifying activity includes manufacturing for export (textile, leather, automotive components, aerospace components, electronics, mechanical components) and selected export-oriented services (BPO, ICT services for export). Within-STE operations benefit from: TVA zero-rating on qualifying inputs and supplies; preferential corporate income tax treatment (specific rates under successive Investment Code refinements); customs duty exemption on qualifying machinery and equipment; preferential regulatory framework. Setup requires structural commitment including Investment Code authorisation and operational footprint.
What this actually costs
- Tunisian SA / SARL setup: USD 3,500–11,000.
- MF registration and DGI configuration: USD 1,500–4,500.
- Customs broker retainer: USD 3,500–14,000 per year.
- Monthly TVA compliance: USD 1,200–4,000 per month.
- STE setup: USD 35,000–120,000 initial + USD 22,000–55,000 annual operating.
- Free Zone (Bizerte/Zarzis) setup: USD 30,000–100,000 initial + USD 20,000–50,000 annual.
What we see foreign importers get wrong
Three patterns recur.
The first: under-using Tunisia-EU preferences — origin documentation materially reduces Customs Duty on qualifying flows. The Association Agreement is one of the deepest EU-Mediterranean integration frameworks.
The second: misjudging STE qualifying activity — the export-percentage threshold and qualifying-activity criteria require careful pre-commitment analysis.
The third: under-investing in 10-year retention design — Tunisia’s retention requirement is among the longer globally.
Local Tunisian Business
Tunisian resident business? All taxable activity is in scope from commencement. The structural choice depends on activity type, scale, and Investment Code status (notably STE qualification for export-oriented operations). For most commercial-scale operations the standard framework applies, with monthly TVA returns and Liasse Unique compliance through DGI’s electronic portal.
Standard registration and compliance
Standard registrants obtain MF through DGI Centre des Services Fiscaux, charge 19% TVA on taxable supplies (13%, 7% on listed reduced-rate categories, 0% on zero-rated supplies), and file monthly TVA returns through DGI’s electronic portal as part of the Liasse Unique combined declaration.
Monthly compliance rhythm
Standard taxpayers submit monthly TVA returns through DGI’s electronic portal by the 28th of the month following the tax period for legal entities (or 28th of the same month for certain large taxpayers under specific frameworks). Late filing triggers TND-denominated fines under the Code des Droits et Procédures Fiscaux; late payment triggers interest at DGI-published rate plus surcharge (0.5% per month or fraction).
Electronic invoicing
Tunisia’s electronic invoicing framework operates under successive Finance Law amendments with phased mandatory rollout. Verify your taxpayer group’s current scope status.
Annual Impôt sur les Sociétés (IS)
Corporate income tax — graduated framework with rates around 15–35% depending on sector and activity type. Lower rates for certain sectors (notably 15% for export and selected categories under Investment Code provisions, 25% standard for most companies, 35% for certain high-margin sectors including financial services and hydrocarbon-related). Sectoral specifics matter — verify current rates.
What we see Tunisian businesses get wrong
Three patterns recur.
The first: misjudging STE qualifying-activity criteria — the framework offers material preferences but requires structural compliance with the export-percentage threshold.
The second: misapplying reduced rates (13%, 7%) — sectoral and product-category specifics matter. Tourism, hospitality, professional services, foodstuffs, agricultural inputs require careful classification.
The third: under-investing in 10-year archive design — Tunisia’s retention requirement is among the longer globally.
Cross-track essentials
Penalty exposure table
Tunisia’s penalty framework under the Code des Droits et Procédures Fiscaux calculates fines in TND-denominated amounts and as percentages of underpaid tax. Common categories:
- Late filing — TND-denominated fines per omitted return depending on category and delay.
- Late payment — 0.5% per month or fraction of month delay, plus surcharge.
- Material under-reporting — 10–100% of underpaid TVA depending on circumstances.
- Fraudulent under-reporting — criminal prosecution under the Code des Droits et Procédures Fiscaux with imprisonment exposure.
- Failure to issue compliant invoice — specific TND-denominated fine per occurrence.
Audit triggers
DGI deploys risk-based selection. Common triggers: TVA credit positions persisting over several periods, customs-import value variances vs declared resale price, sector-benchmark variance, large transactions with non-resident affiliates (transfer pricing scrutiny), STE qualifying-activity disputes (notably export-percentage threshold maintenance), reduced-rate classification disputes.
Records retention
Tunisia requires 10 years of records from the date of the relevant tax filing under the Code des Droits et Procédures Fiscaux — among the longer retention periods globally, common to Maghreb civil-law systems. Practical archive design matters.
Currency and translation
The TND operates under a managed-float framework with Bank of Tunisia oversight. Pricing in foreign currency for B2B contracts is permitted under specific Bank of Tunisia framework for qualifying export transactions; invoices must show TND equivalent for TVA calculations. Currency translation uses Bank of Tunisia reference rate at the date of supply. FX repatriation for foreign operators follows Bank of Tunisia framework.
Frequently Asked Questions
How is Tunisia’s TVA structured compared to other African TVA/VAT systems?
Tunisia follows the French-influenced civil-law TVA structure typical of Maghreb tax systems. The 19% standard rate aligns with Algeria; the 13% and 7% reduced rates create a layered framework. The 10-year retention period is operationally distinctive. The structural distinctions vs the broader African pattern lie in the Tunisia-EU Association Agreement deep integration (since 1998), the STE Wholly Exporting Companies framework, and the established Mediterranean export-manufacturing positioning.
How do reduced TVA rates work?
13% applies on selected services (hotels, restaurants, certain professional services). 7% applies on basic foodstuffs in regulated channels, pharmaceutical products on the regulated essential medicines list, school supplies, agricultural inputs in regulated channels, certain artisanal products, public-passenger transport. Sectoral specifics matter — verify per supply.
What is the Wholly Exporting Companies (STE) regime?
Tunisia’s STE framework provides materially preferential TVA, customs, and corporate income tax treatment for qualifying export-oriented operations (those selling 100% or a high specified threshold abroad, with limited domestic-sales permissions under recent Investment Code refinements). Major STE clusters include textile (Sahel, Sfax), automotive components (Sousse, Monastir), aerospace components (M’ghira, Tunis area), electronics (various).
Does Tunisia have a foreign digital services TVA regime?
Tunisia has not implemented a full direct cross-border digital services framework as of the date of this guide. B2B operates under reverse-charge (Tunisian customer self-assesses). Verify current operational status.
How does the Tunisia-EU Association Agreement interact with import TVA?
Tunisia-EU Association Agreement (in force since 1998, full industrial liberalisation since 2008) provides duty-free access for qualifying-origin Tunisia-EU industrial trade. This reduces the base on which 19% import TVA is calculated for qualifying flows. The agreement is one of the deepest EU-Mediterranean integration frameworks.
What’s the IS corporate income tax rate?
Graduated framework with rates around 15–35% depending on sector and activity type. Lower rates for certain sectors (notably 15% for export and selected categories under Investment Code provisions), 25% standard for most companies, 35% for certain high-margin sectors including financial services and hydrocarbon-related. Annual return by DGI-published deadline.
How does the 28th-of-month filing deadline work?
Tunisian TVA returns are due by the 28th of the month following the tax period for legal entities (or 28th of the same month for certain large taxpayers under specific frameworks). This is operationally distinct from many regional peers (Maghreb peers often use 20th).
Why 10 years for records retention?
Tunisia’s Code des Droits et Procédures Fiscaux requires 10-year record retention — among the longer retention periods globally, common to Maghreb civil-law systems. Practical archive design matters: physical and electronic storage solutions, indexing for audit retrieval, retention scheduling.
What’s the Free Zone framework?
Tunisia operates Free Zones in Bizerte (north, port-area) and Zarzis (south, Libya-border-area). Qualifying within-Zone activity benefits from specific TVA, customs, and corporate income tax treatment. Setup requires Investment Code authorisation.
Where do I check current DGI guidance?
DGI’s portal at finances.gov.tn — Notes Communes and Documentation section publishes current administrative guidance. Engage a Tunisian Expert-Comptable for material decisions.
Recent and upcoming changes
Tunisia’s TVA framework has been operationally stable in headline architecture (19% standard with 13%/7% reduced rates). The structural themes have been: periodic Finance Law refinements; Investment Code reform (Loi 2017-8 and successive); STE framework refinements; ongoing electronic invoicing rollout; periodic refinements to specific sector classifications.
2025 — Continued framework refinements
DGI continued operational refinements through successive Finance Law amendments. STE framework and Investment Code provisions continued to refine.
Recent — Investment Code reforms
Loi 2017-8 (Investment Code) and successive amendments have refined the framework — STE qualifying activity, incentive structures, and domestic-sales permissions. Current applicability should be verified.
Ongoing — Electronic invoicing expansion
Mandatory electronic invoicing scope continues to expand through successive Finance Law amendments. Verify your taxpayer group’s current scope.
Ongoing — AfCFTA implementation
Tunisia continues AfCFTA implementation as a signatory. Tariff-reduction schedules across African signatories continue to refine cross-African import economics.
Primary sources & further reading
- Direction Générale des Impôts (DGI) — primary tax authority portal; Notes Communes, electronic filing access
- Direction Générale des Douanes — customs authority; tariff lookup, import procedures, origin certification
- Code de la TVA — TVA framework
- Code des Droits et Procédures Fiscaux — procedural framework, penalties, defraudation
- Loi 2017-8 (Investment Code) and successive Investment Code refinements
- Annual Loi de Finances — periodic amendments
- Tunisia-EU Association Agreement — EU trade framework (in force since 1998, full industrial liberalisation since 2008)
- AGADIR Agreement — Morocco, Egypt, Jordan trade framework
- AfCFTA Secretariat — African Continental Free Trade Area framework
Disclaimer
This guide is published by TaxDo as part of the Global Tax Hub. It is general commentary on Tunisian indirect tax (TVA) at the date shown and is not legal, tax, or accounting advice for any specific transaction or business. Tunisia’s TVA framework operates under the Code de la TVA as amended periodically by annual Finance Laws, with the Wholly Exporting Companies (Sociétés Totalement Exportatrices, STE) framework under successive Investment Code provisions, the Free Zone framework (Bizerte, Zarzis), and the Tunisia-EU Association Agreement (in force since 1998, full industrial liberalisation since 2008). The cross-border digital services framework continues to develop. Statute, regulation, and DGI administrative guidance change; rates (including the multi-tier reduced rate structure), qualifying conditions for STE and Free Zones, and 10-year retention requirements should be verified against current Tunisian sources before any decision is made. Engage a Tunisian Expert-Comptable for transaction-specific analysis. TaxDo accepts no liability for action taken in reliance on this guide.