Official Use of Transaction Recording Devices for On-Site Consumption Services to Begin on November 1, 2025
The official use of transaction recording devices for on-site consumption services in second and third-category cafes, tea rooms, and classified tourist restaurants will commence on Saturday, November 1, 2025. Soufiane Kharcheni, Deputy Director of the Information Technology and Information System Unit at the General Directorate of Taxes, stated on Thursday to the Tunis Afrique Presse (TAP) agency that the adoption of these transaction recording devices is part of the ministry's efforts to combat tax evasion and establish fiscal equity among taxpayers. He specified that the list of approved suppliers for the marketing of fiscal recording machines conforming to the specified standards in the approved tender document will be published on Thursday. These machines will be connected to the Ministry of Finance's central platform, through which information will be collected and stored in a secure and transparent manner.
Key Dates for Implementation
The Minister of Finance issued a decision dated October 14, 2025, concerning the activation of the adoption of transaction recording devices for on-site consumption services, according to a staggered schedule with four dates:
- November 1, 2025: Applies to legal entities operating classified tourist restaurants, tea rooms, and second and third-category cafes.
- July 1, 2026: Applies to other legal entities operating on-site consumption services mentioned in the first article of this decision.
- July 1, 2027: Applies to natural persons subject to the real tax regime, required to file monthly tax returns, and operating on-site consumption services mentioned in the first article of this decision.
- July 1, 2028: Applies to other natural persons operating on-site consumption services mentioned in the first article of this decision.
Definition of On-Site Consumption Services
The Minister of Finance clarified that "on-site consumption services" refers to all establishments that, as a primary or secondary activity, sell prepared meals or drinks on-site or ready for consumption and offer their customers the service of consuming on-site, as per Article 59 ter of the Income Tax Code for individuals and companies.
Legal Basis
The ministerial decision was based on the provisions of Government Decree No. 1126 of 2019, dated November 26, 2019, relating to the determination of the practical modalities for the adoption of transaction recording devices for on-site consumption services. It also drew on the Income Tax Code for individuals and companies (Law No. 114 of 1989) and the Tax Rights and Procedures Code (Law No. 82 of 2000), including the most recent finance laws.
Development of the Digital Platform
Soufiane Kharcheni revealed that the design and development of the digital platform dedicated to monitoring on-site consumption operations were carried out by Tunisian expertise within the Ministry of Finance's Information Technology Center. He emphasized that work on this project, which will be operational by November 1, 2025, has lasted over five years to ensure its proper management, security, and technological reliability.
Call to Adhere to the System
Kharcheni called on the category concerned by the application of the Minister of Finance's decision of October 14, which includes owners of classified tourist restaurants, tea rooms, and second and third-category cafes operating as legal entities, to adhere to the fiscal recording machine system. He specified that adherence is done by contacting approved suppliers of recording machines (whose lists can be consulted on the jibaya.tn website) to adapt, modify, or acquire new recording machines that conform to the standards. Kharcheni concluded by emphasizing that the adherence process is entirely done remotely.
