Tunisia
TNTunisian electronic invoices are signed by the issuer, registered and archived by the authorised body Tunisie TradeNet, which gives each one a unique reference and forwards a copy to the Ministry of Finance; e-invoicing is compulsory for defined operations and optional otherwise.
Guide reviewed .
Invoicing and electronic documents
Tunisie TradeNet (TTN) e-invoicing network
The authorised body that runs the automated e-invoice processing system. It registers and archives invoices, issues their unique reference, adds its own electronic signature and sends a copy to the Ministry of Finance. It is a national clearance network, not part of Peppol.
Electronic messages in the form set by TTN under its technical specifications · Official source: Ministry of Finance · VAT Code compilation 2017, with Decree 2016-1066 (French)
Peppol
No national Peppol Authority is listed for Tunisia, so OpenPeppol acts as the authority. No Peppol role in the national e-invoicing scheme was found.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Tunisia's e-invoicing runs through Tunisie TradeNet, not Peppol. An invoice in the compulsory scope is valid only once TTN has registered it and given it a unique reference; a Peppol exchange alone does not meet that requirement. Issuers must also declare their e-invoicing to the tax office with TTN's membership certificate. See the VAT Code and Decree 2016-1066.
The scope has grown through finance laws: public-sector work by large enterprises, then medicines and hydrocarbons, and from 2026 services. Since July 2025 paper invoices in that scope are fined per invoice. Check the latest finance law and the tax administration's guidance for your activity; the 2026 Finance Law is the most recent change found.
Legal guide
General rule
Voluntary outside the compulsory scopeArticle 18 II ter of the VAT Code allows VAT-registered persons to issue electronic invoices with the mandatory invoice particulars. An e-invoice must carry the seller's electronic signature, be registered with the authorised body and bear its unique reference. Issuers must file a declaration with the tax office together with TTN's certificate of membership of the network. Paper copies are allowed if they show the registration reference.
Official source: Ministry of Finance · VAT Code compilation 2017, with Decree 2016-1066 (French)B2G · public-sector invoices
Mandatory for large enterprisesThe 2016 Finance Law (Law 2015-53 of 25 December 2015) made e-invoicing compulsory for enterprises under the Large Enterprises Directorate for operations with the State, local authorities and public establishments and enterprises. Government Decree 2016-1066 of 15 August 2016 set the procedures and named Tunisie TradeNet as the authorised body. The application date of the obligation was not confirmed in the sources reviewed.
Official source: Ministry of Finance · VAT Code compilation 2017, with Decree 2016-1066 (French)B2B · medicines and hydrocarbons
Mandatory since 1 January 2019Article 46 of the 2019 Finance Law (Law 2018-56 of 27 December 2018) requires electronic invoices for sales of medicines and hydrocarbons between professionals, except retailers.
Official source: Ministry of Finance · 2019 Finance Law, Law 2018-56 (Arabic)B2B · services
Mandatory from 1 January 2026Article 53 of the 2026 Finance Law (Law 2025-17 of 12 December 2025) inserts "supplies of services" into the same provision of Article 18 II ter, which therefore covers supplies of services as well as sales of medicines and hydrocarbons between professionals. Check the tax administration's implementing guidance for the exact scope of the services extension.
Official source: Official Journal (JORT) · 2026 Finance Law, Law 2025-17 (Arabic)Penalties
In force since 1 July 2025Article 71 of the 2025 Finance Law (Law 2024-48 of 9 December 2024) fines anyone who issues paper invoices for operations that must be invoiced electronically between TND 100 and TND 500 per invoice, up to TND 50,000 in total.
Official source: Official Journal (JORT) · 2025 Finance Law, Law 2024-48 (Arabic)
Timeline
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E-invoicing decree issued
Government Decree 2016-1066 set the conditions for issuing and archiving e-invoices and appointed Tunisie TradeNet.
Official source: Ministry of Finance · VAT Code compilation 2017, with Decree 2016-1066 (French) -
Medicines and hydrocarbons
E-invoicing becomes compulsory for sales of medicines and hydrocarbons between professionals, retailers excluded.
Official source: Ministry of Finance · 2019 Finance Law, Law 2018-56 (Arabic) -
Fines for paper invoices
Per-invoice fines apply to paper invoices issued for operations within the compulsory e-invoicing scope.
Official source: Official Journal (JORT) · 2025 Finance Law, Law 2024-48 (Arabic) -
Services added
The 2026 Finance Law extends compulsory e-invoicing to supplies of services.
Official source: Official Journal (JORT) · 2026 Finance Law, Law 2025-17 (Arabic)
Peppol in Tunisia
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.