Mandatory Installation of Cash Registers to Begin on November 1, 2025, for Certain Businesses
The Tunisian tax authority, Direction Générale des Impôts (DGI), has announced that the mandatory installation of cash registers will come into effect on Saturday, November 1, 2025, for certain categories of businesses.
First Phase of Implementation
The first phase of this measure will affect legal entities operating classified tourist restaurants, tea rooms, and cafes of the second and third categories, according to a decree published by the Minister of Finance on October 14, 2025, in the Official Journal of the Tunisian Republic (JORT No. 125).
Objective of the Measure
This decision is part of the fight against tax fraud and aims to establish greater equity between taxpayers, said Sofiene Khorchani, a central analyst at the DGI. The cash registers must meet the requirements of the specifications approved by the tax administration and be provided exclusively by approved suppliers, whose list was published on Thursday on the dedicated platform jibaya.tn. These devices will allow for real-time transmission of sales data to a central platform developed by Tunisian engineers from the Ministry of Finance's Information Technology Center (CIMF).
Progressive Deployment of the System
The decree provides for a progressive deployment of the system in four stages:
- November 1, 2025: Legal entities operating classified tourist restaurants, tea rooms, and cafes of the 2nd and 3rd categories
- July 1, 2026: Other legal entities offering on-site consumption services
- July 1, 2027: Individual entrepreneurs subject to the real tax regime and required to file a monthly declaration
- July 1, 2028: All other individual entrepreneurs concerned
Definition of On-Site Consumption Establishments
Establishments that sell ready-to-consume food or beverages and allow their customers to consume them on site are considered on-site consumption establishments, in accordance with Article 59 ter of the Income Tax Code for Individuals and Corporations.
Dematerialization of the Process
Sofiene Khorchani emphasized that the entire process is dematerialized, inviting concerned operators to contact approved suppliers without delay to adapt or replace their equipment. This system, which has been in preparation for over five years, constitutes an important step in strengthening transparency, security, and reliability in the collection of tax revenues.
