Tunisia May Reconsider Electronic Invoicing Implementation in 2026 Budget Law
Tunisia is considering revising the implementation of electronic invoicing, as stipulated in the 2026 budget law, due to technical difficulties encountered during the system's launch. On Tuesday, February 10, 2026, Maher Ktari, a member of parliament and the finance committee, announced that the committee is exploring two options: a gradual implementation of the system or a temporary suspension of the article until the end of the year, allowing the platforms to become fully operational.
Technical and Human Challenges
During his intervention on Express FM, Ktari emphasized that the issue lies not with the budget law as a whole, but specifically with the article related to electronic invoicing. The two planned platforms are currently unable to accommodate the 300,000 to 320,000 targeted businesses, particularly in inland regions where many companies have been unable to register.
Strategic Choice and Realistic Implementation
Electronic invoicing remains a strategic choice for the digitization of the administration and the modernization of the Tunisian tax system. However, its implementation must be realistic. Ktari recalled that over 95% of Tunisia's economic fabric consists of small and very small enterprises, often with fewer than three employees, which are poorly prepared to adapt quickly to digital requirements. "Even among large enterprises, those with a turnover exceeding 20 million dinars, only 30 to 40% have registered, leaving nearly 2,000 companies outside the system," he added.
Seeking Solutions
To identify solutions, the committee has begun a series of hearings, including experts, the Ministry of Information Technology, electronic platform managers, and the Ministry of Finance. "The goal is to propose concrete, clear, and legally secure measures to ensure the stability of economic transactions and protect businesses from legislative uncertainty," Ktari said.
Progressive or Temporary Solutions
According to the deputy, two main options are currently being studied: the gradual integration of businesses into the system to avoid the disruptions observed at launch, or the temporary suspension of the article until the end of the year, allowing the technical platforms to become fully functional. Ktari specified that the committee's final decision will be made after all hearings are completed, with the aim of successfully implementing this strategic project without penalizing economic activity.
Pragmatic and Human Approach
According to the official, this approach reflects a pragmatic and human approach, aiming to reconcile the modernization of the tax system with the realities of Tunisia's economic fabric, ensuring a smooth and secure digital transition for all businesses.
