Tunisian Parliament Reviews Proposal to Revise Electronic Invoicing Law
According to a report published by the Assembly of People's Representatives on its official Facebook page, the Finance and Budget Committee heard a proposal to revise Article 53 of the 2026 Finance Law related to electronic invoicing on Monday, February 9, 2026. Deputies and accounting experts unanimously argued for a postponement, citing the lack of necessary technical and organizational preparation.
Consensus on the Impossibility of Applying the Measure in its Current Form
The session, chaired by Maher Kettari in the presence of other deputies, revealed a consensus on the impossibility of applying the measure in its current form. The proponents of the initiative propose to restrict the application, initially, to companies under the Large Enterprises Directorate, while taking into account the personal data protection system. They advocate for a realistic calendar and a progressive approach, estimating that Article 53 treats all companies uniformly, despite their different technical capabilities.
The Importance of Electronic Invoicing in Digital Transformation
Although electronic invoicing is essential for digital transformation, its generalization to all service providers poses significant problems in the absence of adequate infrastructure, training programs, and technical support. The proponents emphasize that this measure does not mean abandoning digitization but rather a progressive preparation. The Egyptian and Moroccan experiences demonstrate that the system is viable when technical conditions are met. They insist on the need for a prior fiscal impact study before any generalization.
Ministry of Finance Not Prepared
Deputies found that the Ministry of Finance is not prepared. The institutional and technical framework is not complete. They stress the importance of revising the article to ensure its applicability, taking into account the current infrastructure. The subject requires effective coordination with all concerned parties. The processing times by Tunisia Trade Net are considered too long, constituting a practical obstacle. Some deputies believe that a postponement or suspension is necessary.
Accounting Experts Warn of Legal Risks
The President of the Order of Accounting Experts exposed the multiple problems raised by Article 53 in terms of application, interpretation, and operator compliance. He believes that only a legislative amendment can resolve these problems and prevent the administration from usurping legislative power through explanatory notes. This practice would expand the scope of application beyond the legal framework, contradicting the principles of legal security and stability of transactions.
The Entry into Force Date Ignores the Reality of Companies
The electronic invoicing in real-time requires logistical infrastructure and significant investments, inaccessible to many SMEs. Imposing compliance without these conditions will lead to legal risks and financial penalties without achieving the intended objectives.
Unclear Scope of Application
Article 53 includes service provision without specifying the concerned sectors or the volume of transactions. The President of the Order questions the exclusion of industrial and commercial sectors as well as the definition of service providers. The administration relies on the criterion of "presumption of declaration of existence," considered insufficient.
Experts Regret the Lack of Consideration for the Tunisian Economic Tissue
Accounting experts regret that the Tunisian economic tissue was not taken into account when drafting the text. Statistics from the National Observatory show that more than 80% of the 825,000 Tunisian companies are individual or very small, with fewer than five employees. Only 20% operate in services, often in multi-activities, which complicates their submission to the system. They insist on the specificity of the national context and the need for a progressive application.
Membership Costs Pose Problems
The issuance and extraction of invoices, their attribution and control, the adaptation of accounting systems, and their connection to the public system represent a significant financial burden, particularly for small structures.
Numerical Security and Data Protection Deficiencies
Experts alert to the inadequacies in terms of numerical security, likely to aggravate tax evasion. The guarantees of protection of sensitive data, including prices, reductions, and transactions, are considered non-existent despite contractual clauses with suppliers. This flaw exposes to the illegal exploitation of data and harms the investment climate.
Poorly Adapted European Inspiration
The Tunisian experience is inspired by the European model, but the countries that have succeeded have applied the principle of progressivity, taking into account the level of technical preparation of companies, unlike the Tunisian context. Experts recommend a progressive approach with clarification of the legal framework, registration in the national register, endowment with electronic keys and technical addresses for data exchange. This approach would guarantee the success of the reform without overloading companies.
Tunisia Trade Net Saturation
Representatives of the Order specify that the Tunisia Trade Net application exists, but its capacity does not meet the number of stakeholders concerned, making any generalization impossible. Their implication is twofold: the obligation to provide electronic invoices to customers and the accompaniment of companies faced with adoption difficulties. They emphasize that a simple ministerial note cannot solve these problems, only the legislator being authorized to revise or suspend a legislative provision.
Recommendations
They finally recommend generalizing the measure to all large enterprises, public and private sectors, while granting sufficient time for adaptation.
