Beginning July 1, 2025, Tunisia will begin enforcing sanctions related to electronic invoicing as stipulated in Article 71 of the 2025 Finance Law, marking a pivotal step in the country’s digital tax transformation.
The Ministry of Finance has outlined penalties for issuing paper invoices in situations requiring digital ones, and for transporting goods without proper electronic invoice documentation. Offenders will face fines ranging from 100 to 500 dinars per invoice, with an audit cap of 50,000 dinars. Additional penalties, between 250 and 10,000 dinars, apply to electronic invoices lacking required legal information or digital signatures.
The reforms seek to harmonize electronic and paper-based protocols by recognizing delivery receipts and customs documents as valid alternatives to printed e-invoices. These sanctions follow earlier legal frameworks established in the 2016 and 2019 Finance Laws, which allowed VAT-registered companies to voluntarily adopt e-invoicing systems.
With enforcement now imminent, large companies—especially those dealing with government, public institutions, and regulated sectors like fuel and pharmaceuticals—must comply. The initiative is part of Tunisia’s broader ambition to modernize its tax system, curb evasion, and enhance transparency, with detailed compliance guidelines provided in the Ministry’s official note.