
Tunisia's 2027 Finance Bill: Delivery Firms Must Report Their Sellers to the Tax Office Every Six Months
Article 66 of Tunisia's draft 2027 finance law adds Article 16 bis to the Code of Tax Rights and Procedures: couriers for online sales, and the platforms connecting them to sellers, would file a named list of their sellers every half-year, with tax ID or national ID and transaction amounts. Penalty: 5% of unreported transactions plus 200 dinars per missing or wrong item.

