Tunesia

Technical requirements

• Platform: National e‑invoicing system via Tunisie Trade Net (TTN) / tax authority e‑invoice portal

• Format: National XML e‑invoice, digitally signed and transmitted electronically

• Archival period: Typically 10 years in line with general tax record retention

B2G mandates

• Mandatory e‑invoicing for all transactions with Tunisian public entities, using the national platform.

• Initially focused on large enterprises (DGE), now treated as a general requirement for suppliers to government.

B2B mandates

• Pre‑2026: E‑invoicing mandatory for specific B2B sectors (pharmaceuticals and hydrocarbons/fuel, mainly non‑retail).

• January 2026: Scope extended to all VAT‑liable transactions in goods and services.

•  SMEs benefit from a “flexible implementation” approach (phasing/support measures – detailed dates pending from Ministry of Finance).

E‑reporting

• Embedded in the e‑invoicing process.