Electronic invoicing in Tunisia has become a key pillar in the digital transformation of the country’s tax system. In recent years, the Tunisian government has launched several legal and technological initiatives to modernize invoicing, improve tax transparency, and combat tax evasion.
Tunisia was one of the first countries in the Arab world to introduce a national e-Invoicing system through the government-operated Tunisie TradeNet (TTN) platform. Known as El Fatoora, the system enables invoices to be electronically validated, registered, and transmitted to the Tunisian tax authorities.
Over the past several years, Tunisia's e-Invoicing framework has evolved gradually. Initially, the mandate focused on transactions involving public sector entities, large businesses, and certain strategic industries. However, the 2026 Finance Law marks a significant new phase in the expansion of the system by extending mandatory e-Invoicing requirements to service transactions as well.
Current Status of Electronic Invoicing in Tunisia
Since 2016, Tunisia's national e-Invoicing system, known as El Fatoora, has been operating under a Continuous Transaction Controls (CTC) model through the government-run Tunisie TradeNet (TTN) platform.
In its initial phase, the mandate primarily applied to business-to-government (B2G) transactions and large taxpayers in the private sector. Under the provisions of Tunisia's 2016 Finance Law, electronic invoices were granted the same legal and tax validity as traditional paper invoices.
In subsequent years, Tunisian authorities gradually expanded the system’s scope. Currently, electronic invoicing is mandatory for certain taxpayers and specific sectors, while remaining voluntary for others. Under the current regulations, the following must issue electronic invoices:
- Companies classified as “large enterprises” (affiliated with the Directorate of Large Enterprises, DGE).
- Companies invoicing the government (public administration and public companies).
- Certain transactions between professionals in strategic sectors, such as the sale of pharmaceuticals and hydrocarbons.
In particular, the government has made e-Invoicing mandatory for business-to-business transactions in the pharmaceutical and fuel sectors, reflecting their strategic importance to the economy. For the time being, however, retail businesses operating in these industries remain exempt from the requirement.
A key change introduced by the 2026 Finance Law is the extension of mandatory e-Invoicing to service transactions. This marks a new stage in the gradual expansion of Tunisia's e-Invoicing framework, which had previously focused primarily on large taxpayers, public sector transactions, and selected strategic industries.
For all other business categories that do not fall within the mandatory scope, participation in the e-Invoicing system remains currently voluntary.
Legal Framework and Current Legal Obligations for Electronic Invoicing in Tunisia
The legal foundation was established with the 2016 Finance Law, whose Article 22 equated electronic invoices with traditional paper invoices and designated Tunisie TradeNet (TTN) as the system’s technical operator. Later, Government Decree No. 2016-1066 of August 15, 2016 detailed the conditions and procedures for issuing and archiving electronic invoices, defining the necessary technical and control requirements. Likewise, the Tunisian VAT Code (Article 18, Section II ter) and the Code of Tax Rights and Procedures (Article 94) incorporated the provisions related to electronic invoicing, establishing mandatory content requirements and granting full legal effect.
According to these regulations, companies obliged to use electronic invoicing in Tunisia must meet several technical and administrative requirements. First, it is necessary to obtain a qualified digital certificate issued by the National Electronic Certification Agency (ANCE) to ensure the electronic signing of invoices.
Additionally, each company must subscribe to the “El Fatoora” service from TTN, which acts as the platform for exchanging and validating electronic invoices. The company’s invoicing solution must be able to generate invoices in the Tunisian Electronic Invoice Format (TEIF), complying with the XML standard defined by tax authorities. Once a TEIF-format invoice is issued, the TTN system assigns it a unique identifier and subjects it to a dual electronic signature process: the issuer’s (company) signature and the digital signature of TTN itself as a trusted third party.
A signed QR code (Cachet Électronique Visible) is also included on each invoice, allowing quick verification of its authenticity and official registration.
Thanks to this framework, each valid electronic invoice is registered in real-time with the Ministry of Finance. TTN sends a copy of the validated invoices to the tax administration and ensures their electronic storage in accordance with current technical regulations. Electronic invoices can be converted to a readable PDF for practical purposes (e.g., delivery to end customers or roadside inspections) without losing tax value, provided that the original signed and registered file is preserved according to official specifications.
Thanks to this framework, every valid electronic invoice is registered with the Ministry of Finance in real time. TTN transmits a copy of each validated invoice to the tax authorities and ensures its electronic archiving in accordance with the applicable technical regulations.
Implementation Timeline and Key Dates
The implementation of electronic invoicing in Tunisia has followed gradual phases and key dates set by annual finance laws. After the initial introduction in 2016 for large companies and the public sector, the government continued expanding the scope in subsequent years, focusing on high-impact sectors. One of the most significant milestones has been reached with the 2025 Finance Law, published at the end of 2024, which reinforces the system’s mandatory nature and sets a clear timeline for full compliance.
Article 71 of the 2025 Finance Law introduced a strict penalty regime starting July 1, 2025, to ensure adherence to the electronic system. Specifically, from that date, companies subject to the obligation that issue paper invoices in cases where electronic invoices are required will be in violation.
In terms of sector and business coverage, the current roadmap prioritizes larger entities with significant fiscal impact. Since around 2020 (the years following the initial phase), efforts have been made to incorporate sectors like pharmaceuticals and hydrocarbons into the electronic system due to transaction volume and their importance for tax revenue. However, small and medium-sized enterprises that do not fall under the mandatory categories can still voluntarily join the system.
It is worth noting that, despite the mandatory nature, there are specific exceptions in the regulations. For example, certain situations still require a paper document for operational reasons: in the freight transport sector, a printed copy of the invoice is still required to be carried (even if generated electronically) to enable verification en route by the control authorities.
Advantages of a Global Electronic Invoicing Solution
As governments around the world continue to expand mandatory e-Invoicing and digital tax reporting requirements, businesses face increasing pressure to comply with a growing number of country-specific regulations. Managing these obligations efficiently requires a scalable, global approach.
A global e-Invoicing platform, such as EDICOM, enables companies to manage tax compliance across multiple jurisdictions through a single integrated solution. Businesses can exchange electronic invoices and tax reports with government authorities and trading partners worldwide while ensuring that each document meets the specific legal and technical requirements of the destination country. This means that companies operating in Tunisia can manage El Fatoora requirements alongside those of other markets through one centralized platform, eliminating the need for multiple local solutions and reducing compliance complexity.
The advantages of a global e-Invoicing solution include centralized invoice management, continuous regulatory updates, and the flexibility to support new countries, business units, and transaction volumes as operations grow. For example, EDICOM’s international platform supports e-Invoicing and tax compliance requirements in more than 85 countries, allowing organizations to quickly adapt as governments introduce new formats, reporting obligations, and digital tax controls.
