Tunisia
El Fatoora e-invoicing and ERP software for Tunisia
El Fatoora is expanding from large taxpayers to all service activities. TEIF format, electronic signature, TTN registration — plus the three-decimal dinar and CNSS payroll.
Compliance summary
Phasing in- Tax authority
- Direction Générale des Impôts (Tunisia)
- E-invoicing
- Phasing in — El Fatoora via TTN, extending to all service activities
- VAT rate
- 19%
- Currency
- TND
Last reviewed . Rates and deadlines change — confirm the current position with the authority above before you act on it.
What your invoice must carry
What El Fatoora requires of an invoice
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TEIF format through TTN
Invoices are produced in the national TEIF XML format, signed with a qualified certificate and registered in real time through Tunisie TradeNet, with a QR code on the document.
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Ten-year archiving
The electronic original is retained for a decade in a form that can be produced on demand — not a PDF copy of something that has been printed.
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Three-decimal dinar
The dinar divides into 1,000 millimes. Two-decimal rounding produces filed totals that will not reconcile, the same defect that catches imported systems in Jordan.
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Withholding and stamp duty per invoice
Retenue à la source on many supplier payments and droit de timbre on the document itself, both of which belong on the invoice rather than in a month-end adjustment.
The 2026 finance law widened it considerably
El Fatoora began with large taxpayers, suppliers to the state, and the pharmaceutical and hydrocarbon sectors. The 2026 finance law extends the obligation to service activities generally, which brings in the liberal professions — lawyers, doctors, accountants, architects, engineers, consultants — along with telecoms and insurance.
That is a very large number of businesses that have never issued a structured electronic invoice, on a timetable set by statute rather than by their own readiness.
French is the working language
Arabic is the official language, but accounting, tax practice and business software in Tunisia run in French, and that is what a business owner or expert-comptable searches in. This page is served in French for that reason, and the system runs French, Arabic and English together.
The chart of accounts is Tunisian, not French
The Système Comptable des Entreprises has its own account structure — it is neither the French plan comptable nor IFRS numbering. A chart imported from either has to be mapped, and mapping is where the audit trail usually goes missing.
Common questions
Is e-invoicing mandatory in Tunisia?
It is phasing in. El Fatoora began with large taxpayers, suppliers to the state, and the pharmaceutical and hydrocarbon sectors, and the 2026 finance law extends the obligation to service activities generally. Confirm your own sector and date with the Direction Générale des Impôts.
Which businesses does the 2026 extension bring into scope?
Service activities generally, which brings in the liberal professions — lawyers, doctors, accountants, architects, engineers and consultants — along with telecoms and insurance. That is a very large number of businesses that have never issued a structured electronic invoice, on a timetable set by statute rather than by their own readiness.
What does El Fatoora require of an invoice?
Invoices are produced in the national TEIF XML format, signed with a qualified certificate and registered in real time through Tunisie TradeNet, with a QR code on the document. The electronic original is retained for ten years in a form that can be produced on demand — not a PDF copy of something that was printed.
Why does the three-decimal Tunisian dinar matter?
The dinar divides into 1,000 millimes, so amounts carry three decimal places. Two-decimal rounding produces filed totals that will not reconcile — the same defect that catches imported systems in Jordan. Withholding at source and stamp duty also belong on the invoice itself rather than in a month-end adjustment.
Is the Tunisian chart of accounts the French one?
No. The Système Comptable des Entreprises has its own account structure — neither the French plan comptable nor IFRS numbering. A chart imported from either has to be mapped, and mapping is where the audit trail usually goes missing.
Rates, regimes and deadlines in this summary change, and many countries are actively legislating on e-invoicing. This is general information, not tax or legal advice — confirm the current position with the authority named above or with your tax adviser before you rely on it.
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