Electronic Invoicing in Tunisia: Everything You Need to Know in 2026

Electronic invoicing is no longer optional in Tunisia — it is a legal obligation that has been progressively enforced since 2016 and, as of January 1, 2026, now extends to all service providers. If your company has not yet begun its transition to the El Fatoora platform, the timeline has become critical. This guide provides the essential foundations to understand the system, identify your obligations, and take action.

Where Did El Fatoora Come From? A Decade in the Making

The history of mandatory electronic invoicing in Tunisia traces back to the Loi de Finances 2016 (Finance Act 2016), whose Article 22 laid the first groundwork for an obligation targeting large companies subject to corporate income tax. The ambition was clear: dematerialize the entire invoicing cycle between VAT-registered entities, secure commercial exchanges, and reduce tax fraud.

But between the text of the law and its effective implementation, nearly a decade passed. The regulatory framework took time to solidify, technical infrastructure had to be built, and above all, the culture of paper invoicing — deeply embedded in Tunisian accounting practices — did not yield easily.

The turning point came with the Loi de Finances 2025 (Finance Act 2025), which activated the penalty mechanism as of July 1, 2025. For the first time, concrete financial sanctions were attached to non-compliance. No more tacit exemptions, no more administrative tolerance: the era of enforcement had begun.

Then the Loi de Finances 2026 (Finance Act 2026), in Articles 53 and 71, took a further step by extending the scope to all service providers as of January 1, 2026. The original logic — which targeted goods transactions between large enterprises — now expands to a much broader spectrum: consulting firms, communications agencies, IT services companies, professional service entities organized as corporations, real estate agencies — as long as the entity is VAT-registered and exceeds certain thresholds, the obligation applies.

The number to keep in mind: according to estimates from the General Directorate of Taxes (Direction Générale des Impôts), more than 380,000 companies are now within the scope of this obligation.

Understanding El Fatoora: A National Platform, Not Just Software

El Fatoora is Tunisia's centralized national electronic invoicing platform. It does not replace your accounting or business management software — it integrates with it as an official validation and transmission layer between sellers and buyers.

The model adopted by Tunisia is based on a "clearance" architecture: each invoice issued must be submitted to El Fatoora for validation before — or simultaneously with — its transmission to the customer. The platform assigns a unique identifier to each validated invoice, guaranteeing its authenticity and traceability. The tax authorities thus have real-time visibility over transactions between VAT-registered entities.

This architecture fundamentally distinguishes El Fatoora from a simple electronic archiving system. The objective is not to digitize paper invoices and store them as PDFs. It is a structured process, with standardized data formats (XML according to specifications published by the DGI), electronic signature mechanisms, and a validation chain on the platform side.

To access the enrollment portal, the DGI launched the site adhesion.elfatoora.tn on February 15, 2026. This portal is where your company begins its official registration in the system.

Key Stakeholders: Who Does What in This Ecosystem?

Implementing El Fatoora involves several distinct organizations. Understanding their respective roles prevents considerable confusion during the compliance process.

DGI — Direction Générale des Impôts (General Directorate of Taxes)

The DGI (impots.finances.gov.tn) is the regulatory and fiscal authority of the system. It issues legal obligations through finance acts, publishes interpretive administrative notes (including Note Commune 02-2026, which clarified implementation procedures), and monitors compliance. In the event of non-compliance, the DGI also initiates audit procedures and imposes penalties.

TTN — Tunisie TradeNet

Tunisie TradeNet (tradenet.com.tn) is the technical operator of the El Fatoora platform. It is a public company specializing in electronic data interchange, which has managed the dematerialization of Tunisian foreign trade since the 1990s (customs formalities, transport documents). Its expertise in EDI (Electronic Data Interchange) makes it the natural actor to operate a national electronic invoicing infrastructure. TTN ensures platform availability, ERP integration via API, and technical support for enrolled companies.

ANCE and TUNTRUST — The Trust Layer

The Agence Nationale de Certification Électronique (ANCE) is the supervisory authority for digital trust services in Tunisia. It accredits providers authorized to issue qualified electronic certificates.

TUNTRUST is the most widely used certification provider in the El Fatoora context. It is from TUNTRUST (or another ANCE-accredited provider) that your company obtains the electronic signature certificate required to sign invoices submitted to the platform. This certificate is nominative, linked to your tax identifier, and must be renewed periodically. It constitutes the digital equivalent of a stamp and handwritten signature on a paper invoice.

Obtaining this certificate requires a physical process (presentation of supporting documents) and a lead time that must be factored into your compliance planning.

Who Is Affected? The Criteria for Obligation

The electronic invoicing obligation does not apply uniformly to all Tunisian companies. The criteria combine several dimensions.

Tax status is the first filter: only companies that are VAT-registered and subject to corporate income tax fall within the scope. Sole traders operating under the lump-sum regime or simplified regime are, at this stage, exempt.

Revenue and company size then determine which implementation phase applies. Large companies (annual turnover above 5 million dinars) were in the first wave since 2025. Mid-sized companies and, since January 2026, service providers with lower thresholds are progressively completing the picture.

Transaction type also matters: the obligation primarily covers B2B (business-to-business) transactions between VAT-registered entities. Invoices issued directly to private individuals (B2C) follow a separate regime, with lighter requirements for now.

Business sector was the determining factor for the 2026 wave. The extension to services — which represent a substantial share of Tunisia's economic fabric — constitutes the real scope change of this year.

If you are uncertain about your situation, the DGI portal and Note Commune 02-2026, published in January 2026, provide sector-specific guidance frameworks. Alternatively, a certified public accountant familiar with the system can position you quickly.

What Concretely Changes for Your Business

The transition to El Fatoora is not limited to a change in document format. It impacts several dimensions of your organization.

Invoicing Processes

Your current invoicing workflow — whether through an ERP, accounting software, or even spreadsheets — must be adapted to include a submission step to El Fatoora. Concretely, this means either integrating TTN's API directly into your information system, or going through a dematerialization operator partner that bridges your existing software and the national platform.

For SMEs that lack the technical resources for in-house API integration, TTN also offers a direct web interface allowing manual entry or import of invoices in the standardized format.

Electronic Certificate Management

Obtaining and renewing TUNTRUST certificates introduces a new dimension into your company's administrative management. You must anticipate lead times (allow several weeks for a first application), manage renewal deadlines, and train the staff authorized to use these certificates.

Accounting and Reconciliation

On the buyer side, invoices received via El Fatoora arrive with a platform-validated status. Your accounting team will need to integrate these flows into its reconciliation processes and ensure that its software can read the structured formats transmitted.

Payment Terms and Visibility

A positive secondary effect often underestimated: dematerialization enforces better structuring of invoicing data. Purchase order numbers, due dates, and contractual references must be entered in a standardized manner. Over time, this improves receivables traceability and can facilitate discussions on payment terms.

The Enrollment Portal: Where to Start

Since February 15, 2026, the portal adhesion.elfatoora.tn has been operational. The enrollment process comprises several steps:

Company account creation with your tax registration number and legal representative's details
Identity verification via official company documents
Obtaining the electronic signature certificate from TUNTRUST or an ANCE-accredited provider
Configuring your connection mode to the platform (API or web interface)
Testing in the staging environment before switching to production

Do not underestimate the duration of this process. Between administrative lead times at TUNTRUST, potential technical adjustments on the ERP side, and team training, companies that wait until the last moment risk finding themselves in non-compliance without having intended to.

The Broader Stakes for the Tunisian Economy

Beyond individual corporate obligations, electronic invoicing represents a structural lever for the Tunisian economy. Expanding the tax base, reducing the informal economy, and facilitating targeted tax audits are the declared objectives of the Ministry of Finance.

For well-organized companies, El Fatoora may also open new perspectives: better transaction traceability improves credibility with banks for accounts receivable financing (factoring), and simplifies audits during due diligence in external growth operations.

What This Series Covers

This guide is the first article in a series of eight dedicated to electronic invoicing in Tunisia. The next episodes will cover in detail:

Episode 2 — The complete legal framework and penalty schedule
Episode 3 — Technical integration guide for El Fatoora
Episode 4 — Choosing the right software or dematerialization operator
Episode 5 — Practical cases by sector (industry, services, trade)
Episode 6 — El Fatoora and accounting: impact on financial close processes
Episode 7 — Operational FAQ: the real questions businesses ask
Episode 8 — Preparing your business: a compliance checklist

Going Further

Noqta provides a dedicated resource tool for electronic invoicing in Tunisia, centralizing official texts, TTN technical guides, and useful contacts: visit our electronic invoicing resource center.

Achieving compliance is a project that takes time. The good news is that the regulatory and technical foundations are now in place. The less good news is that the clock is ticking — and the penalties have been very real since July 2025.