Tunisia: Draft Finance Law 2026 Proposes
Mandatory E-Invoicing for Service Transactions

On 14 October 2025, Tunisia published the Draft Finance Law 2026, proposing to extend the e-invoicing mandate to service transactions. The move builds on General Circular No. 10/2025 issued earlier this year, which introduced non-compliance penalties for the e-invoicing regime (e.g., fines for paper invoices and for transporting goods without a printed copy of the e-invoice or equivalent documents). 

Current scope: All B2G transactions as well as fuels and pharmaceutical transactions must already be reported to the central government platform.

Proposed change: The mandate would add service transactions to the existing scope.
Timeline: If adopted, the amendment would take effect on 1 January 2026.

Why it matters: Bringing services into scope will require businesses to adjust formats, integrations, and retention policies to fully structured e-XML flows. The earlier circular’s penalty framework signals a stronger enforcement environment going into 2026.

https://jibaya.tn/docs/note-commune-n10/