• Tunisia urges firms to join e-invoicing before July 2025 sanctions.
• Applies to state-linked, large, pharma, and fuel firms.
• Aims to cut tax fraud; digital gaps persist.

Tunisia's General Directorate of Taxes (DGI) issued a warning last Saturday, urging all unregistered Tunisian companies to enroll in the national electronic invoicing system. The directive comes ahead of sanctions for non-compliance set to take effect in July 2025, marking a crucial phase in the country's digital tax reform.

This mandatory registration extends to a broad spectrum of economic players, including businesses engaged with the State or local authorities, those operating under the Directorate of Large Enterprises (DGE), and companies involved in interprofessional transactions within the pharmaceutical and hydrocarbon sectors, excluding retail trade. To comply, affected firms must register through the Tunisia TradeNet (TTN) platform, which serves as the official technical operator for the system’s deployment. The DGI's twin objectives are to bolster the traceability of commercial operations and to streamline tax procedures through automated data processing.

This initiative is a cornerstone of Tunisia's drive to modernize its tax system, impelled by both domestic imperatives and international commitments to transparency and sound governance. The digitalization of invoicing complements a series of existing measures designed to combat tax evasion, a persistent issue estimated to cost Tunisia approximately 3 billion dinars annually. It underscores the government's resolve to enhance tax efficiency and tighten control over commercial transactions.

In the long term, the widespread adoption of electronic invoicing has the potential to fundamentally reshape the relationship between the tax administration and businesses. If implemented effectively, this reform is expected to significantly curb fraud, simplify audit processes, and ultimately restore greater confidence in Tunisia's tax system.

However, the ambitious rollout of electronic invoicing faces structural challenges. While Tunisia’s internet access rate reached 84.9% in 2025, a 5% increase from the previous year, and mobile phone penetration stands at about 136.5%, indicating widespread mobile connectivity, disparities persist. Notably, digital tool adoption remains low in rural areas and among small businesses. These gaps highlight an urgent need for enhanced support, including targeted training and technical assistance, to ensure that all segments of the economic landscape are fully included in this crucial digital transition.

By Samira Njoya,

Editing by Sèna D. B. de Sodji