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Tunisia e-Invoicing

Updated 5 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Tunisia operates the el-Fatoora platform through Tunisia TradeNet under the Ministry of Finance. B2G issuance has been mandatory since 2016 for supplies to public bodies subject to withholding tax, with B2B on a phased rollout extended by successive Finance Laws. Invoices use the TTN el-Fatoora XML schema.

Tunisia e-Invoicing Overview

B2B
phased
since 1 January 2016
Phased mandatory issuance of electronic invoices (el-Fatoora) through the Tunisia TradeNet (TTN) elFatoora platform operated under the Ministry of Finance and the Direction Générale des Impôts . Initially mandatory for large enterprises and supplies subject to withholding tax to public bodies, with rollout extended in successive Finance Laws including Loi de finances pour 2025 .
B2G
mandatory
since 1 January 2016
Mandatory issuance of el-Fatoora electronic invoices for supplies to public bodies subject to withholding tax, in line with the General Tax Code as amended by successive Finance Laws and the TTN operating rules.
B2C
none
No B2C e-invoicing initiative. The TTN el-Fatoora platform is a B2B/B2G framework focused on large enterprises and supplies to public bodies; B2C remains entirely outside scope.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

el-Fatoora Mandatory for Withholding-Tax Suppliers to Public Bodies
1 January 2016
B2G
Tunisia introduced mandatory issuance of el-Fatoora electronic invoices for suppliers subject to withholding tax invoicing public bodies, operated by Tunisia TradeNet (TTN) under the supervision of the Direction Générale des Impôts.
el-Fatoora Extended to Large Enterprises
1 January 2019
B2B
The Finance Law extended mandatory issuance of el-Fatoora to large enterprises identified by the Direction Générale des Impôts , broadening coverage of the centralized e-invoicing channel.
Loi de finances pour 2025 Reinforces e-Invoicing Roadmap
1 January 2025
Legislative
The Loi de finances pour 2025 reinforced the digitalisation roadmap of the Tunisian tax administration, paving the way for further extension of the el-Fatoora framework, with general legislative context published on the Ministry of Finance website and the tax register .

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Compliance Regime

CTC Model
Centralised platform
Centralized exchange via Tunisia TradeNet (TTN): each electronic invoice is signed with a qualified certificate, transmitted to the TTN platform for validation and forwarded to the buyer; data is shared with the Direction Générale des Impôts.
Network
Centralised platform
Standards
TTN el-Fatoora standard

Record-keeping & Reporting

Archiving
10 years retention required by the General Tax Code; el-Fatoora invoices archived by both supplier and TTN

Technical Formats

XML (TTN el-Fatoora schema)

Penalties

Failure to Issue el-Fatoora
Failure to issue an el-Fatoora when required attracts penalties under the General Tax Code as amended by successive Finance Laws , with potential disallowance of input VAT for the buyer.

Official Sources

  • finances.gov.tnOfficial site
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Related Countries

  • AngolaPhased
  • Burkina FasoPhased
  • ChadPhased
  • Côte d'IvoirePhased

Frequently asked questions about e-Invoicing in Tunisia

Yes, e-Invoicing is mandatory in Tunisia for B2G (since 2016-01-01) transactions.

B2B e-Invoicing in Tunisia is in a phased rollout since 2016-01-01. Phased mandatory issuance of electronic invoices (el-Fatoora) through the Tunisia TradeNet (TTN) elFatoora platform operated under the Ministry of Finance and the Direction Générale des Impôts . Initially mandatory for large enterprises and supplies subject to withholding tax to public bodies, with rollout extended in successive Finance Laws including Loi de finances pour 2025 .

B2G e-Invoicing in Tunisia is mandatory since 2016-01-01. Mandatory issuance of el-Fatoora electronic invoices for supplies to public bodies subject to withholding tax, in line with the General Tax Code as amended by successive Finance Laws and the TTN operating rules.

Tunisia supports the following e-Invoice formats: XML (TTN el-Fatoora schema).

Tunisia uses the following e-Invoicing standards: TTN el-Fatoora standard. Archiving requirement: 10 years retention required by the General Tax Code; el-Fatoora invoices archived by both supplier and TTN.

Centralized exchange via Tunisia TradeNet (TTN): each electronic invoice is signed with a qualified certificate, transmitted to the TTN platform for validation and forwarded to the buyer; data is shared with the Direction Générale des Impôts.

Tunisia has penalties for e-Invoicing non-compliance. Failure to Issue el-Fatoora: Failure to issue an el-Fatoora when required attracts penalties under the General Tax Code as amended by successive Finance Laws , with potential disallowance of input VAT for the buyer.