14-06-2025
Tunisia: Houas reveals penalties for electronic invoicing
The deadline for joining the electronic invoicing system is July 1, 2025, Abderrazak Houas, the spokesperson for the National Association of Small and Medium-sized Enterprises, has announced.
Speaking on Express FM on Tuesday, he specified that invoices will be electronic only and will no longer be in paper format.
Once registration is complete, the tax authorities will be informed. Those who do not comply will face penalties, as electronic invoicing has become mandatory.
He emphasized that this affects large companies, companies managed by major groups, government suppliers and sellers of medicines and fuel, with the exception of wholesalers and retailers in these sectors. This phase marks a new stage in the transition to electronic invoicing.
The electronic invoice includes an electronic signature from the company, as well as a TTN (digital commercial network) signature.
He specified that the electronic signature is very important, as it facilitates transactions. He emphasized that digitization should eliminate the use of paper.
Penalties range from 100 to 500 dinars per invoice in accordance with Article 18 of the VAT Code. However, he stressed that a paper copy is still necessary in the transport sector due to the requirement to travel between different locations to check goods.
