2025 Finance Law includes ranges of VAT rate changes and simplifications Tunisia has introduced the Finance Law for 2025, which implements several significant changes in indirect taxation. Key amendments regarding VAT are summarized below: Reduction of VAT on Low-Voltage Electricity for Domestic Use (Article 31):
2025 Finance Bill includes hike from 13% to 19% for goods The Tunisia government has issued its Finance Bill for 2025 which includes the following reclassifications to VAT rates. Presently, the standard rate is 19%, with a 13% reduced and 7% super reduced rate. Some
2024 Finance Bill introduces rage of indirect tax measures The Tunisian Ministry of Finance has published the 2024 Finance Law to introduce a range of indirect tax measures. These include: VAT returns to be filed by 20th of the month rather than as today by the
B2G and B2B large tax payers electronic invoicing since 2016 Tunisia was the first African country to introduce mandatory B2G and limited B2B electronic invoicing in 2016. This is known as el fatoura It has adopted a Continuous Transaction Controls CTC, including the use of
Mix of VAT, withholding tax and royalty tax can apply Tunisia imposes a mix of Value Added Tax, Withholding VAT and software 5% royalty (Digital Services Tax) taxes on non-resident sellers or marketplaces providing digital services to consumers. B2C transactions are generally zero-rated, with the
