Tunisia's draft finance law for 2027 (PLF 2027), sent to the Assembly of the Representatives of the People before 15 October 2026, creates a new reporting duty for companies that deliver online purchases. Article 66 adds Article 16 bis to the Code of Tax Rights and Procedures (CDPF): every half-year, couriers and the platforms that connect them with sellers would hand the tax office a named list of the sellers they work with and the amounts handled.
The provision sits in the bill's chapter on bringing the informal sector into the tax system. It is still a bill and can be amended by the finance committee before the vote.
What Article 66 provides
- Who is covered: providers delivering goods sold over the internet or through audiovisual broadcast, and providers that use electronic platforms to connect sellers with delivery companies.
- What: a named list of the goods suppliers they deal with, on a template set by the tax administration. It must include the seller's identity, their tax ID (matricule fiscal) or, failing that, their national ID card number, and their transaction amounts.
- When: within the first fifteen days of each calendar half-year, covering the previous half-year.
- Penalty (new Article 83 quater of the CDPF): a fine of 5% of unreported transaction amounts, plus 200 dinars for each item of information that is missing, incomplete or wrong where it does not concern an amount.
- Effective date: Article 70 of the bill applies the law from 1 January 2027.
Why this is a data problem, not just a tax one
A delivery company knows who ships with it, but rarely in the form the text asks for. Seller accounts are often opened with a name, a phone number and a pickup address. The tax ID or national ID is not always captured.
The 200-dinar fine applies per item of missing or wrong information. Across a book of several hundred sellers, an incomplete database quickly becomes a quantified exposure. Affected operators face three pieces of work:
- Capture the tax identifier at seller onboarding, and backfill it for existing accounts.
- Aggregate amounts per seller per half-year from the delivery, cash-on-delivery and invoicing systems, which are rarely the same system.
- Produce the file in the format the administration will set, inside a fifteen-day window.
What the text does not settle yet
Two points remain open and will depend on the administration's template or an implementing note:
- The first filing. With the law applying from 1 January 2027, the 1 to 15 January 2027 window would cover the second half of 2026. The text does not say whether that half-year is in scope or whether the first filing falls in July 2027.
- What "transaction amounts" means. The text does not say whether it is the value of goods collected on delivery or only the delivery fees charged.
Other digital measures in PLF 2027
- Article 69: customs duty cut to 0% and a VAT exemption for electronic payment terminals (tariff heading 847050).
- Article 68: customs duty cut to 10% on smartphones.
- Article 67: a 20-dinar stamp duty on registering a mobile phone in the central equipment identifier register, except the first registration.
The bill sets 2027 state spending at 68.895 billion dinars against revenue of 54.28 billion dinars.
Background
The measure extends the logic of the 2026 finance law, which made e-invoicing mandatory for service providers through El Fatoora. The tax administration wants visibility on online commerce, especially social-media sales paid in cash on delivery. The courier is the point where those flows become visible.
For the rest of the framework, see our guide to e-invoicing in Tunisia and the BCT circular 2026-10 on payment institutions, which governs the other side of online payment.
What's next
The bill goes to the finance and budget committee, then to a plenary vote. Delivery companies and marketplaces should check now which seller data their systems actually hold. Noqta works with Tunisian companies on this kind of regulatory reporting built on top of existing systems.