Introduction of Electronic Invoicing for Restaurants and On-Site Consumption Establishments
The introduction of electronic invoicing for restaurants and on-site consumption establishments marks a new stage in the Tunisian government's fiscal modernization strategy. Financial expert and analyst Moez Hadidane, invited to RTCI on October 17, 2025, deciphered the objectives and implications of this measure announced by the Ministry of Finance. According to him, this obligation aims to strengthen transparency, improve transaction traceability, and reduce tax evasion.
Background and Objectives
Hadidane recalled that this decision is part of a regulatory process initiated by the 2016 finance law. The law introduced the obligation to use cash registers for on-site consumption services, but its application depended on the publication of implementation texts. The government decree No. 1126, setting out the implementation modalities, was only published in November 2019, after several delays due to technical obstacles. This decree, in turn, conditioned the entry into force of the system to a ministerial order specifying the list of concerned services and the application schedule. This order was finally published on October 14, 2025, allowing the reform to come into concrete effect.
Implementation Schedule
The application of the obligation will be done progressively:
- From November 1, 2025, tourist-classified restaurants, as well as second- and third-category cafes and tea salons, organized as legal entities, must comply with the new regulations.
- On January 1, 2026, the measure will be extended to all on-site consumption establishments constituted as legal entities.
- On July 1, 2027, individuals subject to the real tax regime will be concerned.
- The complete generalization, including small businesses without formal accounting, is scheduled for July 1, 2028.
Technical Aspects
On the technical side, Hadidane explained that the connected cash register is the core of the system. Installed at the merchant's premises, it communicates in real-time with a centralized platform accessible to the Ministry of Finance. It includes a cash module, a data module ensuring external communication, and a management platform at the ministerial level. Each operation performed at the point of sale is automatically transmitted to the central system. At the end of the day, the cash register generates a closing balance summarizing all transactions. Cash register tickets must mention the identifier of the fiscal data module and that of the cash register, allowing the customer to verify the document's authenticity.
Investment and Support
The expert emphasized that acquiring and installing this certified equipment represents an additional investment for merchants. A list of approved suppliers has been established by the Ministry of Finance, but no support or compensation measures have been announced yet. Regarding expected revenue, Hadidane estimates that the ministry has a projection based on professionals' declarations, since each merchant must provide an estimate of their ticket volume and turnover. These data will enable a comparative follow-up between estimates and actual sales recorded.
Expected Outcomes
For Moez Hadidane, the implementation of this system will significantly contribute to the transparency of commercial operations and the strengthening of fiscal discipline. While he acknowledges that some actors might try to circumvent the system by omitting to deliver a ticket, he considers the measure an essential step towards better traceability.
Capacity to Manage Data
Asked about the tax administration's capacity to manage the influx of digital data generated by this system, the analyst judged that the Ministry of Finance and technical suppliers are now ready. The delays observed in recent years would be mainly related to this preparation phase. According to him, the administration will easily detect anomalies between declarations and actual flows, particularly in cases of repeated discrepancies or activity inconsistent with the business location.
