Tunisia Extends Mandatory E-Invoicing to Service Transactions

Tunisia has taken another step in expanding its digital invoicing framework with the publication of the draft 2026 Finance Law on October 14, 2025. The proposal would make service transactions subject to the country’s mandatory e-invoicing system, with an intended start date of January 1, 2026, provided Parliament approves the bill by the December 10, 2025, deadline.

Key Changes

Currently, e-invoicing is mandatory for all B2G transactions, as well as B2B transactions in the fuel and pharmaceutical sectors. Earlier guidance, including Administrative Note No. 10/2025, already introduced penalties for non-compliance within this existing scope. The new draft law expands these obligations by formally adding service transactions, representing a significant extension of Tunisia’s e-invoicing mandate and an important milestone in its broader digital tax administration reforms.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.